Administrative court dismisses appeal against tax assessment due to lack of evidence for alleged tax evasion by the company.

The Administrative Court dismissed the appeal filed by A... S.A. against a tax assessment issued by the Portuguese Tax Authority. The authority alleged tax evasion based on discrepancies in the company's financial records and undeclared income, while the company argued that its accounting practices were compliant with legal standards. The court rejected the appeal because the tax authority failed to provide sufficient documentary evidence to substantiate the claim of evasion, thereby upholding the original assessment.