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015016 AI generated

Late Model 2 tax declaration filing constitutes a fiscal transgression punishable by fine under 1956 Decree-Law.

Case Number 015016
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding a late submission of the Income Tax Model 2 declaration. The court found that the filing occurred outside the deadline set by Article 14 of the 1956 Decree-Law, which explicitly punishes such delays as a fiscal transgression. Consequently, the authority was justified in imposing the statutory fine for this procedural violation.

Legislator headnote

Official

IMPOSTO COMPLEMENTAR DECLARAÇÃO MODELO 2 TRANSGRESSÃO FISCAL MULTA

Keywords

AI generated
Income Tax Model 2 Fiscal Transgression Late Declaration Penalty Administrative Appeal Statutory Deadline

Cited Legislation

AI generated
Art. 14 of Decree-Law 40788/1956
Art. 48 of Decree-Law 40788/1956
Art. 25 of Law 16733/1962

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Full text

[AREA TEMATICA 1] DIR FISC - COMPLEMENTAR. DIR PROC TRIBUT CONT - TRANSGRESSÃO. [LEGISLACAO NACIONAL] D 16733 DE 1962/12/26 ART25. DL 40788 DE 1956/09/28 ART14 ART48. [ANO DA PUBLICACAO] 1968 [DATA DE ENTRADA] 03/20/1964 [Nº CONVENCIONAL] JSTA00023004 [Nº DO DOCUMENTO] SA219640603015016 [Nº DO VOLUME] VII [OBJECTO] AC T2INSTCI DE 1964/02/19. [PAGINA] 23 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] LIMA , JOÃO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0EEE0B799518A990802568FC0037780B?OpenDocument

SUMÁRIO

A apresentação tardia ou fora do prazo fixado no corpo do artigo 14 do Decreto-Lei n. 40788, de 28 de Setembro de 1956, e punida pelo artigo 48 do mesmo diploma, visto constituir transgressão não especialmente ali prevista.