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01120/15 AI generated

Tax court holds non-existence of tax fact causes concrete illegality, not abstract illegity under Art 204 CPPT.

Case Number 01120/15
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's opposition against the tax liquidation. The taxpayer argued the act was illegal based on abstract grounds, but the court found the core issue was the non-existence of a specific tax fact. Consequently, the court ruled the liquidation was concretely illegal rather than abstractly illegal, rejecting the specific legal basis cited by the taxpayer.

Legislator headnote

Official

OPOSIÇÃO FUNDAMENTOS ILEGALIDADE ABSTRACTA ILEGALIDADE CONCRETA INEXISTÊNCIA DE FACTO TRIBUTÁRIO

Keywords

AI generated
non-existence of tax fact concrete illegality abstract illegality tax liquidation opposition grounds Supreme Administrative Court Portuguese tax law

Cited Legislation

AI generated
Art. 204.º n.º 1, alínea a), do CPPT

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Full text

[Nº CONVENCIONAL] JSTA000P19878

[Nº DO DOCUMENTO] SA22016010701120

[RECORRENTE] A............

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/A00F702ABE2F72D680257F39003CD57D?OpenDocument

SUMÁRIO

A inexistência de facto tributário determina a ilegalidade em concreto da liquidação, não constituindo fundamento de oposição subsumível na alínea a) do n.º 1 do artigo 204.º do CPPT.