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0108/23.4BALSB AI generated

Court allows retrospective interest on tax liquidation act after one year from arbitral annulment request.

Case Number 0108/23.4BALSB
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the taxpayer's request for retrospective interest on a tax liquidation act that was later annulled by an arbitral decision. The taxpayer argued that interest should accrue from the date of the annulment request, while the tax authority contended it was time-barred. The court ruled that interest becomes due only after one year has passed since the presentation of the annulment request under the relevant tax law.

Legislator headnote

Official

JUROS INDEMNIZATÓRIOS PEDIDO DE REVISÃO

Keywords

AI generated
retrospective interest tax liquidation act arbitral annulment one year period General Tax Law taxpayer liability administrative review

Cited Legislation

AI generated
Article 43, paragraph 3, letter c) of the General Tax Law (LGT)

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Full text

[Nº CONVENCIONAL] JSTA000P31815

[Nº DO DOCUMENTO] SAP202401240108/23

[RECORRENTE] AT – AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] AA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/045F2FBC085B85E080258AB4003665C5?OpenDocument

SUMÁRIO

Pedida pelo sujeito passivo a revisão oficiosa do acto de liquidação que não foi oportunamente reclamado nem impugnado e vindo o acto a ser anulado em decisão arbitral, os juros indemnizatórios são devidos depois de decorrido um ano após a apresentação daquele pedido, nos termos do artigo 43.º, n.º 3, alínea c), da LGT.