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025915 AI generated

Court dismisses tax authority's appeal, ruling burden of proof for special relationships favors taxpayer on doubt.

Case Number 025915
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 tax authority's appeal regarding the correction of collective tax matters. The court held that the burden of proving conditions differing from normal independent transactions lies with the tax authority, and any doubt regarding agreed values must be resolved in favor of the taxpayer. Consequently, the authority failed to meet its evidentiary burden to justify the correction.

Legislator headnote

Official

IRC. CORRECÇÃO DA MATÉRIA COLECTÁVEL. RELAÇÕES ESPECIAIS ENTRE CONTRIBUINTE E OUTRA PESSOA. DÚVIDA SOBRE O FACTO TRIBUTÁRIO. ÓNUS DE PROVA.

Keywords

AI generated
IRC collective tax correction special relationships between parties taxpayer burden of proof doubt resolution in favor of taxpayer independent transaction standards

Cited Legislation

AI generated
Art. 57(1) of the IRC
Art. 121 of the CPT
Art. 56 of the IRC
Art. 57-C of the IRC
Art. 32(1)(a) of the ETAF96
Art. 41(1)(b) of the ETAF96
Art. 78 of the CTRIB91
Art. 80(b) of the CTRIB91
Art. 91(1) of the CTRIB91
Art. 121 of the CTRIB91
Art. 77(3) of the LGT98
Art. 668(1)(d) of the CPC96
Art. 54 of the LPTA85
Art. 57 of the LPTA85

Cited Case Law

AI generated
AC STA PROC25744 DE 2001/03/14
[JURISPRUDENCIA NACIONAL] AC STA PROC25744 DE 2001/03/14.

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Full text

[AREA TEMATICA 1] DIR FISC - IRC.

[LEGISLACAO NACIONAL] CIRC88 ART56 ART57 N1 ART57-C. ETAF96 ART32 N1 A ART41 N1 B. CPC96 ART668 N1 D. LPTA85 ART54 ART57. CPTRIB91 ART78 ART80 B ART91 N1 ART121. LGT98 ART77 N3.

[JURISPRUDENCIA NACIONAL] AC STA PROC25744 DE 2001/03/14.

[DATA DE ENTRADA] 02/14/2001

[Nº CONVENCIONAL] JSTA00056078

[Nº DO DOCUMENTO] SA220010523025915

[OBJECTO] AC TCA.

[RECORRENTE] SE DOS ASSUNTOS FISCAIS

[RECORRIDO 1] TRIUNFO INTERNACIONAL-SOC TÊXTEIS CONFECÇÕES LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/11DC706FD226A7CD80256ADF002EE3F7?OpenDocument

SUMÁRIO

Compete à FP, para efectuar as correcções necessárias à determinação do lucro tributável nos termos do art. 57º 1 do CIRC, o ónus da prova das condições diferentes das que seriam normalmente acordadas entre pessoas independentes, pelo que a existência de dúvida entre os valores acordados para as transmissões e os valores que seriam normalmente acordados entre pessoas independentes deve ser valorada a favor do contribuinte, nos termos do art. 121º do CPT.