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002105 AI generated

Social security law violations are not fiscal offenses and thus fall outside the scope of the granted amnesty.

Case Number 002105
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 dismissed the Fazenda Nacional's request for jurisdiction over social security law violations, ruling they are not fiscal offenses. The Fazenda Nacional argued for amnesty applicability, but the court held that infractions under social security regulations differ fundamentally from fiscal crimes. Consequently, the amnesty granted by Article 1, paragraph j, of Law 3/81 was deemed inapplicable to these specific violations.

Legislator headnote

Official

INFRACÇÃO AS LEIS DA SEGURANÇA SOCIAL FOLHA DE FERIAS INFRACÇÃO FISCAL AMNISTIA

Keywords

AI generated
social security law violations fiscal amnesty inapplicability non-fiscal nature of offenses Supreme Administrative Court jurisdictional competence

Cited Legislation

AI generated
L. 3/81, Art. 1, al. j
j) do art. 1 da Lei 3/81, de 13-3.

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Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS / RECEITA PARAFISCAL. [AREA TEMATICA 2] DIR SEG SOC. [LEGISLACAO NACIONAL] L 3/81 DE 1981/03/13 ART1 J. [1ª PAG. DE PUBLICACAO DO ACORDAO] 647 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 03/25/1982 [DATA DO APENDICE] 12/05/1985 [INDICACOES EVENTUAIS] JURISPRUDENCIA UNIFORME. [Nº CONVENCIONAL] JSTA00006270 [Nº DO DOCUMENTO] SA219820722002105 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] MOBILIARIOS E ESTOFOS E A LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5E660397139A36E0802568FC00385397?OpenDocument

SUMÁRIO

As infracções as leis que regulamentam as contribuições para a Segurança Social não são de natureza fiscal e, portanto, não lhes e aplicavel a amnistia concedida pela al. j) do art. 1 da Lei 3/81, de 13-3.