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015150 AI generated

Portuguese court holds tax violation auto based on unproven denunciation lacks probative force and is merely participation.

Case Number 015150
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal dismissed the Fazenda Nacional's appeal regarding a tax violation auto issued against Silva, Abel. The court found that the auto relied solely on a denunciation without independent evidence of the illicit facts. Consequently, the auto was deemed to have only the probative value of a mere participation, requiring further proof of the alleged violations.

Legislator headnote

Official

TRANSGRESSÃO FISCAL AUTO DENUNCIA VALOR PROBATORIO PARTICIPAÇÃO FACTO ILICITO PROVA

Keywords

AI generated
tax violation auto denunciation probative value mere participation independent proof required administrative penalty

Cited Legislation

AI generated
D. 16733 de 1929/04/13 Art. 22
D. 16733 de 1929/04/13 Art. 25 par. 1
CPP Art. 99 par. 3
CSISD Art. 158

Cited Case Law

AI generated
AC STA Proc. 14120 de 1958/12/17

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - TRANSGRESSÃO. [LEGISLACAO NACIONAL] D 16733 DE 1929/04/13 ART22 ART25 PAR1. CPP29 ART99 PAR3. CSISD58 ART158. [JURISPRUDENCIA NACIONAL] AC STA PROC14120 DE 1958/12/17. [ANO DA PUBLICACAO] 1968 [DATA DE ENTRADA] 11/18/1964 [Nº CONVENCIONAL] JSTA00021024 [Nº DO DOCUMENTO] SA219650721015150 [Nº DO VOLUME] VIII [OBJECTO] AC T2INSTCI DE 1964/07/29. [PAGINA] 31 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SILVA , ABEL [REFERENCIA PUBLICACAO 1] AD N50 ANOV PAG204 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/969D52C0B8A1237B802568FC0037BB63?OpenDocument

SUMÁRIO

A força probatoria de um auto de transgressão baseado numa denuncia não deve atribuir-se maior valor do que aquele que a propria denuncia mereça.

Em tal hipotese o auto passa a simples participação, exigindo-se prova quanto aos factos que contem.