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0888/03 AI generated

Portuguese VAT court dismisses claim that deduction period for uncollectible credits begins at declaration, not final judgment.

Case Number 0888/03
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal regarding the timeline for deducting uncollectible VAT credits in insolvency cases. The taxpayer argued the deduction period started upon the judicial declaration of insolvency, while the opposing party contended it must wait for the final, unappealable judgment. The court ruled that under the combined provisions of Articles 71(8) and 91(2) of the VAT Code, the period only commences with the final judgment, limiting the taxpayer to a four-year window.

Legislator headnote

Official

IVA. CRÉDITO INCOBRÁVEL. DEDUÇÃO DE IMPOSTO. PRAZO.

Keywords

AI generated
VAT deduction period uncollectible credits insolvency declaration final judgment requirement taxpayer appeal dismissal

Cited Legislation

AI generated
Article 71(8) of the VAT Code
Article 91(2) of the VAT Code
Law No. 472/99 of November 8

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Full text

[AREA TEMATICA 1] DIR FISC - IVA.

[LEGISLACAO NACIONAL] CIVA84 NA REDACÇÃO DO DL 472/99 DE 1999/04/08 ART71 N8 N13 ART91 N2. CPC96 ART671 N1. CIRS88 ART35 N1 A ART39.

[DATA DE ENTRADA] 05/08/2003

[Nº CONVENCIONAL] JSTA00061772

[Nº DO DOCUMENTO] SA2200502230888

[OBJECTO] SENT TT1INST LEIRIA PER SALTUM.

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/06CEBF5BAEB5F11280256FB800531487?OpenDocument

SUMÁRIO

De harmonia com as disposições conjugadas dos artigos 71º n.º 8 e 91º n.º 2 do CIVA o início do prazo para o exercício do direito à dedução ou reembolso do imposto referente a créditos incobráveis, em casos de falência ou insolvência, nasce com o trânsito em julgado da respectiva declaração judicial e só pode ser exercido no prazo fixado por este último – agora quatro anos – cfr. DL n.º 472/99, de 8 de Novembro.