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001200 AI generated

Commercial register alteration requires authorization; facts changing the register's proof can be proven without it.

Case Number 001200
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the administrative appeal regarding the alteration of the commercial register and the subsequent tax reintegration. The appellant argued that facts altering the register's evidentiary value should be provable without strict adherence to the prohibition on register changes. The court held that while the register itself cannot be altered, the underlying facts causing such changes remain provable, but specific authorization from the tax directorate is mandatory for reintegration procedures.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL REINTEGRAÇÃO DO ACTIVO IMOBILIZADO ESCRITA COMERCIAL ALTERAÇÃO DA SITUAÇÃO TRIBUTARIA PROVA ALTERAÇÃO DA ESCRITA COMERCIAL

Keywords

AI generated
commercial register alteration tax reintegration authorization commercial code article 39 evidentiary proof of facts administrative appeal dismissal

Cited Legislation

AI generated
Article 39 of the Commercial Code

Cited Case Law

AI generated
STJ Decision of 1969/07/25, BMJ N189, p.317

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL. [AREA TEMATICA 2] DIR COM. [LEGISLACAO NACIONAL] CCOM888 ART39 PARUNICO. [JURISPRUDENCIA NACIONAL] AC STJ DE 1969/07/25 IN BMJ N189 PAG317. [1ª PAG. DE PUBLICACAO DO ACORDAO] 420 [ANO DA PUBLICACAO] 78 [APENDICE] DR [DATA DE ENTRADA] 12/02/1977 [DATA DO APENDICE] 11/11/1982 [Nº CONVENCIONAL] JSTA00012733 [Nº DO DOCUMENTO] SA219780719001200 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] MATOS , ANTONIO [RECORRIDO 1] FAZENDA NACIONAL [REFERENCIA A DOUTRINA] ROGERIO FERNANDES FERREIRA AMORTIZAÇÃO DO IMOBILIZADO PAG116 PAG117. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/912ABCF5CF3CCEBC802568FC0036FAA3?OpenDocument

SUMÁRIO

A escrita não pode ser alterada (paragrafo unico do artigo 39 do Codigo Comercial), mas podem provar-se factos que venham a alterar a sua prova.

E necessario solicitar autorização a Direcção- -Geral das Contribuições e Impostos quanto as reintegrações.