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02375/13.2BELRS 0691/18 AI generated

Court holds that effective revenue loss is not required to substitute a fine with an admonition under Article 51 of the RGCO.

Case Number 02375/13.2BELRS 0691/18
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 unanimously allowed the request to substitute a fine with an admonition for a tax offense. The appellant argued that the sanction should be reduced because the infringement did not cause actual loss to the tax revenue. The court ruled that the statutory requirement for such a substitution does not mandate proof of effective financial damage to the treasury.

Legislator headnote

Official

CONTRA-ORDENAÇÃO FALTA DE ENTREGA DE IMPOSTO PRESTAÇÕES TRIBUTÁRIAS PENA DE ADMOESTAÇÃO

Keywords

AI generated
substitution of fine admonition sanction tax revenue loss RGCO Article 51 tax offense penalty

Cited Legislation

AI generated
Art. 51.º do RGCO

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Full text

[Nº CONVENCIONAL] JSTA000P25778

[Nº DO DOCUMENTO] SA22020042002375/13

[RECORRENTE] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] A............, LDA.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8CD91FA7FEB71EEF8025855E005C2333?OpenDocument

SUMÁRIO

Não constitui requisito da substituição da coima pela sanção de admoestação prevista no artigo 51.º do RGCO que a prática da infracção não ocasione prejuízo efectivo à receita tributária.