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004669 AI generated

Portuguese court dismisses mandatory appeal claim regarding tax amnesty covering court costs.

Case Number 004669
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal of Portugal refused to hear a mandatory appeal filed by the Public Treasury against a taxpayer. The taxpayer argued that court costs should be waived under tax amnesty, while the Treasury contended that costs were due. The court ruled that since the defense of legality rests with the Public Prosecutor's Office, the Treasury's position does not constitute a mandatory appeal, leading to the dismissal of the case.

Legislator headnote

Official

MINISTERIO PUBLICO DAS CONTRIBUIÇÕES E IMPOSTOS RECURSO OBRIGATORIO PAGAMENTO DE IMPOSTO AMNISTIA TRANSGRESSÃO FISCAL CUSTAS

Keywords

AI generated
tax amnesty scope mandatory appeal requirement court costs waiver Public Treasury role Public Prosecutor defense

Cited Legislation

AI generated
L. 16/86 de 1986/06/11 Art. 1
DL 187/83 de 1983/05/13 Art. 2
DL 424/86 de 1986/12/27 Art. 4
CP 82 Art. 126
CP 852 Art. 120
CPCI 63 Art. 115 B

Cited Case Law

AI generated
AC STJ de 1942/02/10
[JURISPRUDENCIA NACIONAL] AC STJ DE 1942/02/10 IN BMJ N2 PAG47.
AC STJ de 1960/04/27
AC STJ DE 1960/04/27 IN BMJ N96 PAG196.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT.

[LEGISLACAO NACIONAL] L 16/86 DE 1986/06/11 ART1 T. CADU41 ART8. DL 187/83 DE 1983/05/13 ART2. DL 424/86 DE 1986/12/27 ART4. CP82 ART126. CP852 ART120. CPCI63 ART115 B.

[JURISPRUDENCIA NACIONAL] AC STJ DE 1942/02/10 IN BMJ N2 PAG47. AC STJ DE 1960/04/27 IN BMJ N96 PAG196. [1ª PAG. DE PUBLICACAO DO ACORDAO] 1269

[ADITAMENTO] I - Com a entrada em vigor do ETAF, a defesa da legalidade esta a cargo do Ministerio Publico e não do representante da Fazenda Publica. II - Nesta situação, a posição assumida pelo representante da Fazenda Publica no sentido de serem devidas custas quanto ao imposto pago, não configura uma situação de recurso obrigatorio.

[ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 05/04/1987 [DATA DO APENDICE] 12/30/1988 [Nº CONVENCIONAL] JSTA00011829 [Nº DO DOCUMENTO] SA219871209004669 [OBJECTO] SENT TT1INST PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] PEIXEIRO , HORACIO [REFERENCIA A DOUTRINA] BELEZA DOS SANTOS IN RLJ ANO58 PAG58. GARRAUD TRAITE DE DROIT PENAL TII PAG624. [REFERENCIA A PARECERES] P PGR DE 1977/02/03 IN DR IIS 1977/02/21. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5D07C2CB031FE9C4802568FC0036EB11?OpenDocument

SUMÁRIO A amnistia abrange as custas.