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016129 AI generated

Supreme Administrative Court dismisses appeal regarding late capital tax payment interest calculation and fiscal penalty application.

Case Number 016129
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 appeal lodged by Locanda Avis do Chiado LDA against the National Treasury's decision. The court affirmed that interest on capital tax supplements is due to partners only after annual account closure and that payments exceeding ten days post the statutory deadline trigger penalties under the Capital Tax Code. The decision upheld the fiscal authority's position that the taxpayer failed to meet the strict payment timeline, rendering the appeal inadmissible on procedural grounds.

Legislator headnote

Official

IMPOSTO DE CAPITAIS SUPRIMENTOS JUROS LANÇAMENTO PAGAMENTO DE IMPOSTO PRAZO INFRACÇÃO FISCAL

Keywords

AI generated
Capital Tax Code Interest on Supplements Fiscal Penalty Application Payment Deadline Violation Annual Account Closure Administrative Appeal Dismissal National Treasury Enforcement

Cited Legislation

AI generated
Código do Imposto de Capitais, art. 40
Código do Imposto de Capitais, art. 75
Código do Imposto de Capitais, art. 76

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Full text

[AREA TEMATICA 1] DIR FISC - CAPITAIS.

[LEGISLACAO NACIONAL] CICAP62 ART40 PARUNICO A ART75 ART76.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 145

[ANO DA PUBLICACAO] 70

[APENDICE] DG

[DATA DE ENTRADA] 06/28/1969

[DATA DO APENDICE] 01/06/1972

[Nº CONVENCIONAL] JSTA00017473

[Nº DO DOCUMENTO] SA219700318016129

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] LOCANDA AVIS DO CHIADO LDA

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/112B561B00F0F7D0802568FC003737E2?OpenDocument

SUMÁRIO

I - Os juros dos suprimentos ficam postos a disposição dos socios quando, apos o encerramento da conta anual, são lançados a credito daqueles.

II - A entrega do imposto para alem dos dez dias considerados no artigo 75 do Codigo do Imposto de Capitais, em referencia ao paragrafo unico do artigo 40 do mesmo Codigo, e punida nos termos do artigo 76.