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000833 AI generated

Court limits appeal scope to criminal fine when defendant is acquitted of tax payment obligation.

Case Number 000833
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal filed by the National Treasury against a decision acquitting the defendant of unpaid taxes. Although the Public Prosecutor argued for a conviction, the court held that the defendant was legally absolved of the tax debt itself. Consequently, the court ruled that the appeal's scope is strictly limited to the criminal fine, excluding the tax liability.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES INFRACÇÃO FISCAL MULTA PAGAMENTO DE IMPOSTO ABSOLVIÇÃO PARECER DESFAVORAVEL A FUNDAMENTAÇÃO DA DECISÃO SANÇÃO PENAL AMBITO DO RECURSO

Keywords

AI generated
tax transaction appeal fiscal infringement fine tax payment acquittal public prosecutor opinion criminal penalty scope

Cited Legislation

AI generated
CP 886 Art. 44, N.º 7
CPCI 63 Art. 104, A, B
CPCI 63 Art. 122, Parágrafo Único
CPCI 63 Art. 255, Parágrafo Único
CIT 66 Art. 1, A, Parágrafo 1
CIT 66 Art. 5
CIT 66 Art. 25
CIT 66 Art. 26, A
CIT 66 Art. 64
CIT 66 Art. 65
CIT 66 Art. 70, N.º 7
CPC 67 Art. 671

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Full text

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

[LEGISLACAO NACIONAL] CP886 ART44 N7. CPCI63 ART104 A B ART122 PARUNICO ART255 PARUNICO. CIT66 ART1 A PAR1 ART5 ART25 A ART26 A ART64 ART65 ART70 N7. CPC67 ART671.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 626

[ANO DA PUBLICACAO] 77

[APENDICE] DR

[DATA DE ENTRADA] 07/09/1976

[DATA DO APENDICE] 06/24/1980

[Nº CONVENCIONAL] JSTA00013277

[Nº DO DOCUMENTO] SA219770601000833

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] EMP METALURGICA DO FUNDÃO LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/60D781FDF24F42CE802568FC00370387?OpenDocument

SUMÁRIO

Condenado um reu no pagamento de imposto não liquidado oportunamente absolvido da correspondente infracção, contrariamente ao parecer do Ministerio Publico no tocante a absolvição, a dicotomia imposto-pena leva a ter de limitar o ambito do recurso da decisão exclusivamente a sanção pena fiscal (multa).