Portuguese court dismisses tax authority appeal regarding administrative penalty for late VAT filing by a sole proprietorship.

The Supreme Administrative Tribunal dismissed the tax authority's appeal against a decision imposing an administrative penalty on a sole proprietorship for late VAT filing. The authority argued that the delay violated statutory filing deadlines, while the taxpayer contended that the penalty was disproportionate given the circumstances. The court ruled that the statutory penalty regime was correctly applied and that the taxpayer failed to demonstrate sufficient grounds for exemption or mitigation.