Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
015809 AI generated

Portuguese court dismisses tax appeal when taxpayer proves no involvement in imported material collection.

Case Number 015809
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 judicial challenge to a tax collection based on the non-existence of the taxable fact. The taxpayer argued they had no involvement in the import and supply of materials used for locomotive construction, which formed the basis of the industrial contribution assessment. The court rejected this defense because the tax authority successfully proved the collection was liquidated based on the taxpayer's prior consignment of the specific imported materials.

Legislator headnote

Official

IMPUGNAÇÃO JUDICIAL FUNDAMENTO INEXISTENCIA DE FACTO TRIBUTARIO

Keywords

AI generated
taxable fact non-existence industrial contribution collection imported material consignment taxpayer intervention proof judicial challenge dismissal tax liability basis administrative appeal

Cited Legislation

AI generated
CPC/63 Art. 51
CPC/63 Art. 89
D. 16733 de 1929/04/13 Art. 59 n.º 1

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL.

[LEGISLACAO NACIONAL] CPCI63 ART51 ART89. D 16733 DE 1929/04/13 ART59 N1.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 29

[ANO DA PUBLICACAO] 69

[APENDICE] DG

[DATA DE ENTRADA] 11/17/1967

[DATA DO APENDICE] 05/18/1971

[Nº CONVENCIONAL] JSTA00018458

[Nº DO DOCUMENTO] SA219690122015809

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] LIMA , JOSE

[REFERENCIA PUBLICACAO 1] AD N88 ANOVIII PAG565

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8EB106933D00F6C7802568FC003740D8?OpenDocument

SUMÁRIO

Constitui fundamento de impugnação judicial e da antiga reclamação contenciosa a inexistencia do facto tributario.

Verifica-se este fundamento se a colecta de contribuição industrial foi liquidada com base na consignação do contribuinte de diverso material para construção de locomotivas importado de França e se prova que o contribuinte não teve qualquer intervenção na importação e fornecimento desse material.