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004668 AI generated

Portuguese court dismisses tax appeal citing conditional amnesty and payment of tax within deadline.

Case Number 004668
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court of Portugal extinguished the tax proceeding against the football club due to conditional amnesty. The court held that the defendant had paid the tax in question as a condition for the amnesty, satisfying the requirement to pay within the statutory deadline. Consequently, no court fees were due, and the procedural action was terminated without further examination.

Legislator headnote

Official

CONTENCIOSO TRIBUTARIO AMNISTIA CONDICIONADA CUSTAS INFRACÇÃO FISCAL PAGAMENTO DE IMPOSTO PRAZO CODIGO DE PROCESSO DAS CONTRIBUIÇÕES E IMPOSTOS

Keywords

AI generated
conditional amnesty tax proceeding extinction court fees waiver payment deadline fiscal offence

Cited Legislation

AI generated
Art. 115, al. b), CPCI
a) Extinto, por amnistia e nos termos do art. 115, al.
Art. 117, CPCI
b) Nomeadamente no que respeita ao imposto, cuja falta integrava a respectiva infracção, pago, como condição da amnistia, ja para la do prazo consignado no art. 117 do dito Codigo.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL.

[LEGISLACAO NACIONAL] ETAF84 ART32 N1 B. L 16/86 DE 1986/06/11 ART1 L. CPCI63 ART103 ART104 A B ART115 B ART117. CP82 ART126. RCCONTIMP71 ART6 B ART7 B.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 938

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 05/04/1987

[DATA DO APENDICE] 11/30/1988

[Nº CONVENCIONAL] JSTA00011719

[Nº DO DOCUMENTO] SA219870722004668

[OBJECTO] SENT TT1INST COIMBRA PER SALTUM.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] OLIVAIS FUTEBOL CLUBE

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/01331DBD4CFD2DDA802568FC0036E942?OpenDocument

SUMÁRIO

a) Extinto, por amnistia e nos termos do art. 115, al. b), do Codigo de Processo das Contribuições e Impostos (CPCI), o respectivo procedimento judicial, não são devidas custas. b) Nomeadamente no que respeita ao imposto, cuja falta integrava a respectiva infracção, pago, como condição da amnistia, ja para la do prazo consignado no art. 117 do dito Codigo.