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015861 AI generated

Portuguese court rules that Article 51 of the Industrial Contribution Code requires essential commercial books including the Diary and Reason.

Case Number 015861
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 upheld the tax authority's demand for the 'Diary' and 'Reason' books under the Industrial Contribution Code. The court determined these specific commercial records constitute essential books of writing required by Article 51 for Group A contributors. Consequently, the failure to maintain them constitutes a fiscal infraction punishable under Article 145 of the same code.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL CONTRIBUINTE DO GRUPO A ESCRITA COMERCIAL INFRACÇÃO FISCAL

Keywords

AI generated
Industrial Contribution Code Essential Commercial Books Fiscal Infraction Penalty Group A Contributors Diary and Reason Books Portuguese Tax Law Commercial Record Keeping

Cited Legislation

AI generated
Article 51 of the Industrial Contribution Code
Article 145 of the Industrial Contribution Code

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL. [LEGISLACAO NACIONAL] CCI63 ART51 ART145. [ANO DA PUBLICACAO] 1972 [DATA DE ENTRADA] 02/02/1968 [Nº CONVENCIONAL] JSTA00019285 [Nº DO DOCUMENTO] SA219680626015861 [Nº DO VOLUME] XI [OBJECTO] AC T2INSTCI. [PAGINA] 42 [PRIVACIDADE] 01 [RECORRENTE] SOC TEIXEIRA DE MELO & FILHOS LDA [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/93DA2CB59DCF3CBF802568FC00374BBA?OpenDocument

SUMÁRIO

A exigencia fixada no artigo 51 do Codigo da Contribuição Industrial abrange os livros "Diario" e "Razão", como livros essenciais de escrita comercial regularmente arrumada que são. A respectiva infracção e punida nos termos do artigo 145 do citado Codigo quanto aos contribuintes do grupo A.