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016242 AI generated

Portuguese court dismisses partial contribution tax penalty when fraud is absorbed by heavier capital tax violation.

Case Number 016242
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 Fazenda Nacional's request for a partial penalty under Article 133 of the Industrial Contribution Code. The taxpayer, Moises Santarem, argued that the omission of income declaration was absorbed by the more serious violation of Article 55 regarding capital tax. The court ruled that since the capital tax offense was more complex and grave, it legally absorbed the lesser industrial contribution offense, rendering the separate penalty unnecessary.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL TRANSGRESSÃO FISCAL CONSUMPÇÃO DECLARAÇÃO MODELO 3 OMISSÃO DE DECLARAÇÃO DE RENDIMENTOS OMISSÃO DE LANÇAMENTO IMPOSTO DE CAPITAIS

Keywords

AI generated
Industrial Contribution Code Capital Tax Violation Legal Absorption Doctrine Tax Fraud Penalty Supreme Administrative Court

Cited Legislation

AI generated
Art. 133 CCI
Art. 55 CCI
Art. 146 CCI

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - TRANSGRESSÃO. DIR FISC - CAPITAIS / CONTRIB INDUSTRIAL.

[LEGISLACAO NACIONAL] CICAP62 ART24 ART67. CCI63 ART55 ART133 ART142 B ART146.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 545

[ANO DA PUBLICACAO] 70

[APENDICE] DG

[DATA DE ENTRADA] 02/19/1970

[DATA DO APENDICE] 07/07/1972

[Nº CONVENCIONAL] JSTA00017578

[Nº DO DOCUMENTO] SA219701007016242

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] SANTAREM , MOISES - ALFREDO ANTONIO LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/64AB2C8DCECB8CC4802568FC0037B54C?OpenDocument

SUMÁRIO

I - A infracção ao artigo 133 do Codigo da Contribuição Industrial e punida nos termos do artigo 146 do mesmo Codigo.

II - A infracção daquele artigo 133 e consumida ou absorvida pela infracção mais grave e complexa do artigo 55 do citado Codigo.