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000954 AI generated

Failure to archive invoices for five years by registered producers constitutes a fiscal offense under the Transaction Tax Code.

Case Number 000954
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 dismissed the taxpayer's appeal, upholding the tax authority's decision to penalize the failure to archive invoices. The court determined that registered producers and grossists are legally obligated to maintain these documents for a period of five years. Consequently, the simple omission of this archival duty was classified as a fiscal offense punishable under the relevant articles of the Transaction Tax Code.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES GROSSISTA REGISTADO PRODUTOR SUJEITO A REGISTO ARQUIVAMENTO DE FACTURAS INFRACÇÃO FISCAL

Keywords

AI generated
Transaction Tax Code invoice archiving obligation fiscal offense penalty registered producer duty five year retention period

Cited Legislation

AI generated
Article 82 of the Transaction Tax Code
Article 118 of the Transaction Tax Code

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES. [LEGISLACAO NACIONAL] CIT66 ART82 ART83 ART105 - ART108 ART109 PAR1 ART110 - ART117 ART118. [1ª PAG. DE PUBLICACAO DO ACORDAO] 759 [ANO DA PUBLICACAO] 77 [APENDICE] DR [DATA DE ENTRADA] 02/11/1977 [DATA DO APENDICE] 06/24/1980 [Nº CONVENCIONAL] JSTA00013310 [Nº DO DOCUMENTO] SA219770615000954 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] VIOLANTE , JOSE [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8DBBA9F0C891FD58802568FC003703F9?OpenDocument

SUMÁRIO

A simples falta de arquivamento de facturas por produtores ou grossistas registados ou sujeitos a registo, pelo prazo de cinco anos, constitui infracção ao disposto no artigo 82 e a punir pelo artigo

118, ambos do Codigo do Imposto de Transacções.