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025567 AI generated

Portuguese court holds Value Added Tax administrative penalty law inapplicable to criminal offenses due to legislative intent.

Case Number 025567
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 taxpayer's request for jurisdictional review regarding an administrative penalty for Value Added Tax evasion. The taxpayer argued that the specific law governing administrative penalties should apply to the criminal act, while the opposing party contended that the statute's scope was limited to non-criminal infractions. The court ruled that the legislative intent of the specific law excluded criminal offenses, thereby preventing its application to the case at hand.

Legislator headnote

Official

IVA. CONTRA-ORDENAÇÃO FISCAL. CRIME. AMNISTIA. INTERPRETAÇÃO EXTENSIVA. ANALOGIA.

Keywords

AI generated
Value Added Tax administrative penalty criminal offense legislative intent statutory interpretation

Cited Legislation

AI generated
Law No. 51-A/96 of December 9
CIVA 1984 Article 26(1)
CIVA 1984 Article 40(1)(a)
RJIFNA 1990 Article 26(5)
RJIFNA 1990 Article 29(2)(9)

Cited Case Law

AI generated
STJ Decision of July 21, 1987
STJ Decision of March 15, 1989
STA Decision of March 21, 1990
TC Decision of July 14, 1998
STA Process 25454 of November 15, 2000

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - CONTRA-ORDENAÇÃO. DIR FISC - IVA.

[LEGISLACAO NACIONAL] CIVA84 ART26 N1 ART40 N1 A. RJIFNA90 ART26 N5 ART29 N2 N9. DL 51-A/96 DE 1996/12/09 ART1 ART3.

[JURISPRUDENCIA NACIONAL] AC STJ DE 1987/07/21 IN BMJ N369 PAG381.; AC STJ DE 1989/03/15 IN BMJ N385 PAG342.; AC STJ DE 1987/07/21 IN BMJ N369 PAG381.; AC STA DE 1990/03/21 IN AD N351 PAG396.; AC TC DE 1998/07/14 IN DR IIS 1998/10/20.; AC STA PROC25454 DE 2000/11/15.

[DATA DE ENTRADA] 10/18/2000

[INDICACOES EVENTUAIS] JURISPRUDÊNCIA UNIFORME.

[Nº CONVENCIONAL] JSTA00056108

[Nº DO DOCUMENTO] SA220010606025567

[OBJECTO] SENT TT1INST LISBOA PER SALTUM.

[RECORRENTE] ARMAZÉNS DE TECIDOS DE JOSÉ SILVESTRE LDA

[RECORRIDO 1] FAZENDA PÚBLICA

[REFERENCIA A DOUTRINA] LEAL HENRIQUES E OUTRO CÓDIGO PENAL VI PAG864 PAG874.

[REFERENCIA A PARECERES] P PGR DE 1988/03/24 IN BMJ N380 PAG122.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8CD5137DBB30082080256B02005C450F?OpenDocument

SUMÁRIO

A lei n.º 51-A/96, de 9/12 não é aplicável ao ilícito contra-ordenacional.