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001575 AI generated

Portuguese court holds criminal procedure extinction applies to dissolved commercial societies as if the infractor died.

Case Number 001575
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 Fiscal Authority's request to reinstate criminal proceedings against a dissolved commercial society. The court ruled that the death of an infractor automatically extinguishes criminal proceedings, and by legal analogy, the dissolution of a commercial society constitutes the death of the infractor. Consequently, the procedural extinction stands, and the authority cannot revive the case against the defunct entity.

Legislator headnote

Official

INFRACÇÃO FISCAL DISSOLUÇÃO SOCIEDADE COMERCIAL EXTINÇÃO DO PROCEDIMENTO CRIMINAL

Keywords

AI generated
criminal procedure extinction commercial society dissolution fiscal infringement penalty procedural termination rule legal analogy application

Cited Legislation

AI generated
Código de Processo Penal n.º 63/2018, art. 115, alínea a)

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - TRANSGRESSÃO. [AREA TEMATICA 2] DIR COM - SOC COM. [LEGISLACAO NACIONAL] CPCI63 ART115 A. [1ª PAG. DE PUBLICACAO DO ACORDAO] 256 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 04/11/1980 [DATA DO APENDICE] 11/23/1984 [Nº CONVENCIONAL] JSTA00009581 [Nº DO DOCUMENTO] SA219800625001575 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] IMISA-IMOBILIARIA E INDUSTRIAL DE PRAIAS DO SADO LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0DCDFB3FCE1A2DCF802568FC0038874C?OpenDocument

SUMÁRIO I - A morte do infractor acarreta a extinção do procedimento criminal contra ele instaurado. II - A dissolução das sociedades equivale a morte do infractor.