Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
0375/16 AI generated

Tax authority may request guarantee reinforcement; 25% interest increase does not justify including it in the guarantee amount.

Case Number 0375/16
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court held that the tax administration can request a reinforcement of the guarantee when it is insufficient. While the 25% interest increase under Article 199(6) of the Code of Administrative and Financial Procedure is intended to cover accruing interest during the process, the court ruled this does not justify adding such an amount to the guarantee itself. Consequently, the request to recalculate interest for the purpose of guarantee reinforcement was not fully supported by the legal reasoning provided.

Legislator headnote

Official

GARANTIA REFORÇO

Keywords

AI generated
administrative procedure guarantee insufficiency reinforcement request interest accrual tax collection financial penalty procedural law

Cited Legislation

AI generated
Art. 199(6) CPPT

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[Nº CONVENCIONAL] JSTA000P20363

[Nº DO DOCUMENTO] SA2201604130375

[RECORRENTE] FAZENDA PÚBLICA

[RECORRIDO 1] A....., S.A.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9B3C3AEC042E98C080257F9900364D17?OpenDocument

SUMÁRIO

I - Ocorrendo insuficiência da garantia prestada pode a Administração Fiscal solicitar ao executado o seu reforço.

II - O acréscimo de 25º previsto no artº 199º nº 6 do CPPT tem em vista assegurar o pagamento dos juros que se vão vencendo durante a pendência do processo.

III - Assim, ou não haverá lugar ao pretendido recálculo de juros de mora para efeitos de reforço de garantia durante a pendência do(s) processo(s) ou, admitindo-se a possibilidade de tal recálculo de juros de juros de mora na pendência do processo, não haverá, então, justificação para que no reforço da garantia se inclua qualquer acréscimo.