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015488 AI generated

Simple price declaration error in SISA is not fraud unless intent to evade tax is proven.

Case Number 015488
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 dismissed the taxpayer's appeal regarding a fiscal transgression for an incorrect price declaration. The court held that merely declaring a lower price than actually paid constitutes a simple violation of Article 158 of the SISA Code. Fraudulent intent must be proven to elevate this error to a criminal offense under the cited statutes.

Legislator headnote

Official

SISA TRANSGRESSÃO FISCAL DECLARAÇÃO INEXACTA INTENÇÃO FRAUDULENTA

Keywords

AI generated
SISA Code price declaration fiscal transgression fraudulent intent tax evasion administrative penalty criminal liability

Cited Legislation

AI generated
Art. 152 of the SISA Code
Art. 158 of the SISA Code

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. DIR PROC TRIBUT CONT - TRANSGRESSÃO. [LEGISLACAO NACIONAL] CSISD58 ART152 ART158 PAR1 PAR2. [ANO DA PUBLICACAO] 1967 [DATA DE ENTRADA] 07/01/1966 [Nº CONVENCIONAL] JSTA00019640 [Nº DO DOCUMENTO] SA219670524015488 [Nº DO VOLUME] X [OBJECTO] AC T2INSTCI. [PAGINA] 38 [PRIVACIDADE] 01 [RECORRENTE] PAIVA , ANTONIO E OUTRAS [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/97C424F56B46AFDF802568FC00375081?OpenDocument

SUMÁRIO

Comete uma simples transgressão do artigo 158 do Codigo da Sisa aquele que participa aos serviços a errada declaração do preço efectivamente ajustado e pago, se se não prova que o tivesse feito com fraude ou dolosamente, no animo de se furtar ao pagamento do imposto devido.