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002226 AI generated

Portuguese court holds fiscal laws exclude social security contributions from amnesty scope.

Case Number 002226
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 the 1981 amnesty law applies only to state tax infractions, not social security obligations. The Fazenda Nacional sought to apply the amnesty to unpaid social security contributions, while the defendant argued for its exclusion. The court decided that the legislative text strictly limits the amnesty to the fiscal sector, thereby denying its application to social security debts.

Legislator headnote

Official

AMNISTIA INFRACÇÃO FISCAL INFRACÇÃO AS LEIS DA SEGURANÇA SOCIAL LEI FISCAL OBRIGAÇÃO FISCAL

Keywords

AI generated
fiscal amnesty scope social security contributions state tax sector legislative interpretation Portuguese administrative law

Cited Legislation

AI generated
DL 511/76 de 1976/07/03 Art. 2
Lei 3/81 de 1981/03/13 Art. 1

Cited Case Law

AI generated
AC STA de 1978/04/22
[JURISPRUDENCIA NACIONAL] AC STA DE 1978/04/22.
AC STA de 1979/04/06
[JURISPRUDENCIA NACIONAL] AC STA DE 1978/04/22. AC STA DE 1979/04/06. AC STA PROC2176 DE 1982/10/20. AC STA PROC2180 DE 1982/10/20. AC STA PROC2209 DE 1982/10/20.
AC STA PROC2176 de 1982/10/20
AC STA PROC2176 DE 1982/10/20.
AC STA PROC2180 de 1982/10/20
AC STA PROC2180 DE 1982/10/20.
AC STA PROC2209 de 1982/10/20
AC STA PROC2209 DE 1982/10/20.

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Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS / RECEITA PARAFISCAL. [AREA TEMATICA 2] DIR SEG SOC. [LEGISLACAO NACIONAL] DL 511/76 DE 1976/07/03 ART2. L 3/81 DE 1981/03/13 ART1 J.

[JURISPRUDENCIA NACIONAL] AC STA DE 1978/04/22. AC STA DE 1979/04/06. AC STA PROC2176 DE 1982/10/20. AC STA PROC2180 DE 1982/10/20. AC STA PROC2209 DE 1982/10/20.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 866 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 05/12/1982 [DATA DO APENDICE] 04/02/1986 [Nº CONVENCIONAL] JSTA00006374 [Nº DO DOCUMENTO] SA219821103002226 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] FERREIRA , MAXIMINO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8955E0DECE9DAB02802568FC003854C9?OpenDocument

SUMÁRIO I - Nas expressões "infracções fiscais " ," leis fiscais" e "obrigações fiscais" referidas na Lei 3/81, de 13-3, apenas se compreende o sector fiscal propriamente dito, ou seja, o do Estado.

II - Assim, aquele normativo não abrange as infracções relacionadas com as contribuições para a Segurança Social, designadamente com o artigo 2 do Decreto-

-Lei 511/76, de 3/7.