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000935 AI generated

Supreme Administrative Court rules virtual collection of supplementary tax only occurs after payment notification.

Case Number 000935
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 unanimously upheld the administrative authority's decision to transform a tax collection into a virtual one. The court held that under the relevant tax code, such a transformation is legally permissible only after a formal notification for payment has been issued. Consequently, the authority's action was validated as it strictly adhered to the statutory sequence required for virtual enforcement.

Legislator headnote

Official

IMPOSTO COMPLEMENTAR LIQUIDAÇÃO NOTIFICAÇÃO PARA PAGAMENTO COBRANÇA VIRTUAL

Keywords

AI generated
supplementary tax collection virtual collection procedure payment notification requirement tax liquidation enforcement administrative tax authority

Cited Legislation

AI generated
Article 51 of the Supplementary Tax Code
Article 89, Paragraph 1 of the Tax Collection Code
Article 89, Paragraph 3 of the Tax Collection Code

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Full text

[AREA TEMATICA 1] DIR FISC - COMPLEMENTAR. [LEGISLACAO NACIONAL] CPCI63 ART89 A. CICOM63 ART45 ART51 PAR1 PAR3 ART89. [1ª PAG. DE PUBLICACAO DO ACORDAO] 962 [ANO DA PUBLICACAO] 77 [APENDICE] DR [DATA DE ENTRADA] 01/20/1977 [DATA DO APENDICE] 03/24/1981 [Nº CONVENCIONAL] JSTA00013352 [Nº DO DOCUMENTO] SA219770720000935 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] SILVA , MANUEL [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9BE3249CC2EDCFB0802568FC003704AD?OpenDocument

SUMÁRIO

A cobrança originada em liquidação de imposto complementar, nos casos do artigo 51 do correspondente Codigo, so se transforma em virtual depois da notificação ali exigida.