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001420 AI generated

Industrial contribution refusal upheld when notification to employee was insufficient to prove intentional tax evasion.

Case Number 001420
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 Fazenda Nacional's request for industrial contribution, ruling that the alleged intentional tax evasion was not proven. The court found that notifying a single employee without verifying their knowledge or ability to comply failed to establish the required dolus. Consequently, the administrative penalty was rejected due to the lack of evidence regarding the employer's subjective intent.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL RECUSA DE EXIBIÇÃO DE ESCRITA DOLO TRANSGRESSÃO FISCAL

Keywords

AI generated
Industrial Contribution Code Intentional Tax Evasion Dolus Requirement Notification Insufficiency Administrative Penalty Employer Liability Burden of Proof

Cited Legislation

AI generated
Art. 147 of the Industrial Contribution Code
Art. 109 of the Penal Code

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL.

[LEGISLACAO NACIONAL] CCI63 ART147. CPCI63 ART109.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 234

[ANO DA PUBLICACAO] 79

[APENDICE] DR

[DATA DE ENTRADA] 04/27/1979

[DATA DO APENDICE] 07/19/1983

[Nº CONVENCIONAL] JSTA00012479

[Nº DO DOCUMENTO] SA219790627001420

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] CAMPOS , ANTONIO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/4FF2BEACEBBCF581802568FC0036F711?OpenDocument

SUMÁRIO

I - A infracção prevista e punida no artigo 147 do Codigo da Contribuição Industrial, mesmo na redacção anterior ao Decreto-Lei n. 503/76, pressupõe uma conduta dolosa.

II - Não se comprova esta quando a notificação para exibição dos respectivos livros foi feita apenas na pessoa de um empregado do arguido e se não apura que este dela tomasse conhecimento a tempo de lhe dar satisfação.