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015013 AI generated

Tax refund granted for SISA paid on a purchase not completed within one year under Code provisions.

Case Number 015013
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Portugal ordered the National Treasury to refund the SISA tax paid by the taxpayer. The court held that the tax was legally due for a purchase that failed to occur within the mandatory one-year period. Consequently, the payment was deemed invalid, and the full amount must be returned to the appellant.

Legislator headnote

Official

SISA RESTITUIÇÃO DE IMPOSTO

Keywords

AI generated
SISA tax refund purchase time limit one year period invalid tax payment administrative restitution

Cited Legislation

AI generated
Art. 47, § único, of the SISA Code
Art. 152 of the SISA Code

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] CSISD58 ART47 PARÚNICO ART152. [ANO DA PUBLICACAO] 1968 [DATA DE ENTRADA] 03/17/1964 [Nº CONVENCIONAL] JSTA00023025 [Nº DO DOCUMENTO] SA219640708015013 [Nº DO VOLUME] VII [OBJECTO] AC T2INSTCI. [PAGINA] 28 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] RODRIGUES , MARIO E OUTRO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/892F7F5DF688F2CE802568FC003974B3?OpenDocument

SUMÁRIO Nos termos dos artigos 47, § único, e 152 do Código da Sisa, é de restituir a sisa paga por compra que não se efectuou dentro do prazo de um ano.