Reclamação graciosa · operated with a licensed law firm

Paid too much ISV? €0 if no refund.

When the ISV the AT liquidated has a component that can be contested — most often the CO₂ component — there’s a legal route to claim it back. We prepare the data; the partner law firm does the regulated work.

MATRICULIX · DATA

We supply the data and the automated calculation.

We gather the documentation, validate the tables in force on the liquidation date, and generate the refund calculation. We are not a law firm.

PARTNER LAW FIRM · ACT

The licensed firm subscribes, signs, and files.

The legal filing is the sole responsibility of the partner firm. Subscribed, signed, and filed in their own name. Contracted and billed separately.

Recent recoveries (public)

CAAD decisions in the taxpayer’s favour.

We are not a party to these proceedings — we cite them as public evidence the route works. Past outcomes are not a guarantee.

Cases analysed (CAAD)
4,728
Decisions for taxpayer
~64%
Average refund (€)
€2,814
Average process time
4–9 months
CAAD decision
Case 745/2023-T
3,222
refund for undue ISV
Decided on
2024-04-15
Vehicle
BMW · diesel
CAAD decision
Case 1322/2024-T
2,409
refund on CO₂ component
Decided on
2024-11-08
Vehicle
Mercedes · diesel
Published CAAD decisions. Matriculix was not a party — we cite them as public evidence. Past outcomes do not guarantee future results.
How it works

Two services. Two invoices. One point of entry.

Each service is contracted separately. You can take only the Matriculix part if you want to use your own lawyer.

01
MATRICULIX

We prepare the data

We analyse your DAV, DUC, and the ISV tables in force on the liquidation date. We identify the contestable basis and produce the refund calculation with full documentary appendix.

DELIVERABLES
  • DUC and DAV analysis
  • Contested-component calculation
  • Documentary appendix ready
  • Time and probability estimate
02
PARTNER LAW FIRM

The firm files

The licensed law firm subscribes the legal filing, signs it, and presents it to CAAD or AT. Throughout, the firm holds the mandate.

DELIVERABLES
  • Legal filing
  • Subscription and signature
  • Presentation at CAAD
  • Follow-through to decision
Pricing

You pay only if you recover.

Our model is aligned with your interest. If you recover nothing, you pay nothing — neither us, nor the partner firm.

DATA ONLY

Matriculix analysis

If you already have a lawyer and just want our calc.
€199
one-off, regardless of outcome
  • DUC technical analysisIncluded
  • Refund calculationIncluded
  • Documentary appendixIncluded
Frequently asked

On the product, the legal route, and the service split.

Most often when the CO₂ component was calculated from NEDC without conversion, or when the vehicle has features that justify a different table. Our initial analysis is free — we only recommend proceeding if we see real margin.

A law firm licensed by the Portuguese Bar (Ordem dos Advogados), with regular practice in tax law and CAAD arbitration. The contractual relationship is yours directly with the firm — Matriculix neither substitutes nor represents the lawyer.

On average 4–9 months between filing and the CAAD decision. We don’t control CAAD’s or AT’s calendar.

No charge — neither from Matriculix nor from the firm. The firm may recommend appeal at the proper venue; from that stage, economics change and would be contracted separately.

Yes. The "Data only" package costs €199 (flat) and delivers the calculation and documentation ready for your own lawyer to file.

No. We are not a law firm. All legal interpretation comes from the partner firm. Our part is technical: DUC analysis, calculation, documentation.

ISV refund (reclamação graciosa) Portugal — environmental component | Matriculix | Matriculix