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016032 AI generated

Commercial partners' profit tax payment deadline is the month following the approval of the fiscal year accounts.

Case Number 016032
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 commercial societies must pay capital gains tax to the state within the month succeeding the approval of their annual accounts. The Fazenda Nacional argued for a different deadline, but the court upheld the statutory requirement based on the specific provisions governing capital gains. Consequently, the decision established that the tax obligation is triggered by the accounting approval date, not the fiscal year-end.

Legislator headnote

Official

IMPOSTO DE CAPITAIS LUCRO DOS SOCIOS PAGAMENTO DE IMPOSTO PRAZO INFRACÇÃO FISCAL

Keywords

AI generated
capital gains tax commercial society partners payment deadline annual accounts approval fiscal obligation timing

Cited Legislation

AI generated
CPCI63 Art. 262
CICAP62 Art. 6, N.1
CICAP62 Art. 40
CICAP62 Art. 59
CICAP62 Art. 76
CICAP62 Art. 80
CCOM888 Art. 31
CCOM888 Art. 39
CCOM888 Art. 179
D 16731 de 1929/04/13 Art. 137

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Full text

[AREA TEMATICA 1] DIR FISC - CAPITAIS.

[LEGISLACAO NACIONAL] CPCI63 ART262. CICAP62 ART6 N1 ART40 PARUNICO A ART59 ART76 ART80. CCOM888 ART31 PARUNICO ART39 ART179 PARUNICO. D 16731 DE 1929/04/13 ART137.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 161

[ANO DA PUBLICACAO] 70

[APENDICE] DG

[DATA DE ENTRADA] 12/12/1968

[DATA DO APENDICE] 02/09/1972

[Nº CONVENCIONAL] JSTA00017476

[Nº DO DOCUMENTO] SA219700408016032

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FILHOS DE JOAQUIM INACIO DA SILVA LDA

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5EAF5B2466683AF2802568FC003737EC?OpenDocument

SUMÁRIO

O imposto devido pelos lucros atribuidos aos socios de uma sociedade comercial devera ser entregue por esta nos cofres do Estado no mes seguinte aquele em que teve lugar a aprovação das contas do exercicio respectivo.