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015861 AI generated

Portuguese court applies 1990 tax procedure law retroactively to a 1989 fiscal notice, overriding the 1991 law.

Case Number 015861
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 allowed the Fiscal Authority's request to apply the 1990 tax procedure law to a fiscal notice issued in 1989. Although the 1991 law was newer, the court ruled that the 1990 regulations specifically govern the retroactive application of such notices. Consequently, the procedural regime of the 1990 law prevails over the 1991 law for this specific historical context.

Legislator headnote

Official

TRANSGRESSÃO FISCAL APLICAÇÃO DA LEI PROCESSUAL NO TEMPO

Keywords

AI generated
retroactive application of tax law fiscal notice procedural regime transgression of tax law prior facts jurisdiction procedural law temporal validity

Cited Legislation

AI generated
Art. 11 of D.L. 154/91
Se for levantado auto de notícia por facto anterior ao RJIFNA, face ao disposto no art. 11 do D.L.
Art. 1 of D.L. 20-A/90
154/91 de 23/4 e arts. 1 e 3 n.
Art. 3(1) of D.L. 20-A/90
Art. 2 of RJIFNA
Art. 5(2) of RJIFNA
Art. 5(1) of D.L. 89/89
Art. 168(2) of the 1989 Constitution

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - TRANSGRESSÃO.

[LEGISLACAO NACIONAL] RJIFNA90 ART2 ART5 N2. DL 89/89 DE 1989/09/11 ART5 N1. CONST89 ART168 N2. DL 154/91 DE 1991/04/23 ART11.

[ANO DA PUBLICACAO] 93

[DATA DE ENTRADA] 01/13/1993

[Nº CONVENCIONAL] JSTA00038815

[Nº DO DOCUMENTO] SA219930623015861

[OBJECTO] SENT TT1INST BRAGA.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] TAGITEX-FAB DE TECIDOS LDA - MINISTERIO PUBLICO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5986AB86C3F92FE0802568FC003910DC?OpenDocument

SUMÁRIO

Se for levantado auto de notícia por facto anterior ao RJIFNA, face ao disposto no art. 11 do D.L. 154/91 de 23/4 e arts. 1 e 3 n. 1 do D.L. 20-A/90 de 15/1, que aprovou o RJIFNA, há que aplicar o regime do processo de transgressão do CPCI.