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0392/02 AI generated

Administrative court orders payment of compensatory interest when tax liquidation errors cause undue debt payment.

Case Number 0392/02
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court ruled that compensatory interest is due when an administrative liquidation error results in the payment of a tax debt that is not legally owed or exceeds the correct amount. Although the tax authority argued that officials merely followed a flawed law, the court held that the error remains imputable to the administration. Consequently, the court ordered the payment of compensatory interest to remedy the financial loss suffered by the taxpayer.

Legislator headnote

Official

LIQUIDAÇÃO. ERRO CAUSADO PELA ADMINISTRAÇÃO. JUROS INDEMNIZATÓRIOS.

Keywords

AI generated
compensatory interest tax liquidation error administrative liability undue debt payment imputable error

Cited Legislation

AI generated
CPPT Art. 63(1)
LGT Art. 43(1)

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Full text

[AREA TEMATICA 1] DIR FISC. DIR PROC TRIBUT CONT - IMPUGN JUDICIAL.

[LEGISLACAO NACIONAL] CPPT ART63 N1. LGT ART43 N1.

[DATA DE ENTRADA] 03/07/2002

[Nº CONVENCIONAL] JSTA00057793

[Nº DO DOCUMENTO] SA2200206050392

[OBJECTO] SENT TT1INST DO PORTO.

[RECORRENTE] FAZENDA PÚBLICA

[RECORRIDO 1] A...

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/56D756EB30ACE85B80256BDF004EAA35?OpenDocument

SUMÁRIO

I - Determinando-se, em processo de impugnação judicial, que houve erro imputável aos serviços numa liquidação, de que resulte pagamento da dívida tributária que não é devida (ou em montante superior ao legalmente devido), são devidos juros indemnizatórios.

II - Isto mesmo que os serviços se limitem a proceder a uma liquidação em estrito cumprimento de uma lei que viole directiva comunitária.