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001420 AI generated

Supreme Administrative Court dismisses jurisdictional appeal for lack of subjective fault element in fiscal offense.

Case Number 001420
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the jurisdictional appeal filed by the Recurrent against the First Instance Court. The court held that the Code of Fiscal and Tax Procedures requires an investigation of the subjective element of the fiscal offense, specifically whether it was intentional or negligent. Without establishing this subjective fault, the First Instance Court could not legally issue a censuring judgment against the agent.

Legislator headnote

Official

ALEGAÇÕES RECURSO SUBORDINADO SISA TRANSGRESSÃO FISCAL ELEMENTO SUBJECTIVO CULPA CIRCUNSTANCIA DIRIMENTE MATERIA DE FACTO PODERES DE COGNIÇÃO TRIBUNAL PLENO BAIXA DO PROCESSO À SECÇÃO

Keywords

AI generated
fiscal offense subjective element jurisdictional appeal dismissal negligence in tax law censuring judgment requirements Supreme Administrative Court

Cited Legislation

AI generated
Code of Fiscal and Tax Procedures, Art. 114
Criminal Code, Art. 44, No. 7
Criminal Code, Art. 88
Regulation on Tax Sanctions, Art. 94
Regulation on Tax Sanctions, Art. 103
Code of Civil Procedure, Art. 682
Code of Civil Procedure, Art. 685
Code of Civil Procedure, Art. 690, No. 2
Code of Civil Procedure, 1963, Art. 114

Cited Case Law

AI generated
Supreme Administrative Court Decision of 1965/02/04, In AD No. 41, Page 717

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. DIR PROC TRIBUT CONT - REC JURISDICIONAL. [LEGISLACAO NACIONAL] CP886 ART44 N7 ART88. RSTA57 ART94 ART103. CPC61 ART682 ART685 ART690 N2. CPCI63 ART114. [JURISPRUDENCIA NACIONAL] AC STAP DE 1965/02/04 IN AD N41 ANOIV PAG717. [1ª PAG. DE PUBLICACAO DO ACORDAO] 0 [ANO DA PUBLICACAO] 1969 [DATA DE ENTRADA] 02/21/1964 [Nº CONVENCIONAL] JSTA00000782 [Nº DO DOCUMENTO] SAP19650715001420 [Nº DO VOLUME] XVII [OBJECTO] AC 2 SECÇÃO PROC14846. [PAGINA] 25 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL - COMP DE VIAÇÃO DE SERNACHE LDA [RECORRIDO 1] FAZENDA NACIONAL - COMP DE VIAÇÃO DE SERNACHE LDA [REFERENCIA PUBLICACAO 1] AD N50 ANOV PAG270 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9FCF488F0FCE3489802568FC00380562?OpenDocument

SUMÁRIO

O Codigo de Processo das Contribuições e Impostos, no artigo 114, veio dar grande relevo ao elemento moral da infracção fiscal e, por isso, sem se investigar o elemento subjectivo da infracção, numa das suas formas, culposa ou dolosa, não e possivel o juizo de censura da conduta do agente.