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01079/04 AI generated

Administrative court dismisses tax liquidation when collection relies on indicatory methods and a review claim exists.

Case Number 01079/04
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the tax authority's request to liquidate a debt based on indicatory methods. The taxpayer had filed a review claim, which the court held was a necessary condition for challenging the assessment and carried suspensive effect. Consequently, the administration was barred from proceeding with the liquidation until the review claim was resolved.

Legislator headnote

Official

IRC. MATÉRIA COLECTÁVEL. MÉTODOS INDICIÁRIOS. RECLAMAÇÃO PARA A COMISSÃO DE REVISÃO. LIQUIDAÇÃO. EFEITO SUSPENSIVO.

Keywords

AI generated
indicatory methods tax review claim suspensive effect tax liquidation necessary condition administrative review collection procedures

Cited Legislation

AI generated
Art. 84º of the Code of Tax Procedures
Art. 90º of the Code of Tax Procedures

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Full text

[AREA TEMATICA 1] DIR PROC FISC GRAC - LIQUIDAÇÃO. [LEGISLACAO NACIONAL] CPTRIB91 ART84 ART90. [DATA DE ENTRADA] 10/22/2004 [Nº CONVENCIONAL] JSTA00061271 [Nº DO DOCUMENTO] SA22004121501079 [OBJECTO] SENT TAF VISEU PER SALTUM. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/995ECC94B10FA4D580256F82003CB3CF?OpenDocument

SUMÁRIO

Tendo a matéria colectável sido apurada por métodos indiciários e tendo o contribuinte reclamado para a Comissão de Revisão, não podia a administração fiscal efectivar a liquidação antes de decidida a reclamação, já que aquela, nos termos dos artigos 84º e 90º do CPT, era condição necessária para a impugnação e tinha efeito suspensivo.