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018543 AI generated

Administrative court dismisses appeal regarding industrial contribution costs, ruling no pronouncement omission occurred.

Case Number 018543
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the hierarchical appeal filed by Jorge & Gateiro Combustíveis LDA against the Public Treasury. The court found that the lower sentence properly addressed all submitted issues, negating any claim of omission of pronouncement. Additionally, the court upheld the Treasury's right to adjust cost quantum within reasonable limits, confirming the taxpayer's remedy lies in a hierarchical appeal to the Minister of Finance.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL RECURSO CONTENCIOSO CUSTOS DE EXERCÍCIO RECURSO HIERÁRQUICO OMISSÃO DE PRONÚNCIA

Keywords

AI generated
omission of pronouncement industrial contribution hierarchical appeal cost quantum adjustment tax administrative court fiscal authority powers contencioso tributário

Cited Legislation

AI generated
Art. 26 of the Code of Industrial Contribution
II - A Administração fiscal, nos termos do art. 26 do Cód.
Art. 138(1) of the CPC
Art. 32(1) of the ETAF

Cited Case Law

AI generated
AC STA of 1987/10/07
AC TC of 1989/01/12
AC TC of 1989/06/15

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL.

[LEGISLACAO NACIONAL] CPC67 ART668 N1 D. CCI63 ART26 ART138 PAR1. ETAF84 ART32 N1 C.

[JURISPRUDENCIA NACIONAL] AC STA DE 1987/10/07 IN RLJ N121 PAG80. AC TC DE 1989/01/12 IN DR IIS DE 1989/04/24. AC TC DE 1989/06/15 IN DR IIS DE 1989/02/21.

[ANO DA PUBLICACAO] 95

[DATA DE ENTRADA] 09/21/1994

[Nº CONVENCIONAL] JSTA00044336

[Nº DO DOCUMENTO] SA219950322018543

[OBJECTO] SENT TAC COIMBRA.

[PRIVACIDADE] 01

[RECORRENTE] JORGE & GATEIRO COMBUSTIVEIS LDA

[RECORRIDO 1] FAZENDA PUBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C2DBF646DFAA2897802568FC00398B50?OpenDocument

SUMÁRIO

I - Não se verifica a omissão de pronúncia quando a sentença recorrida aprecia as questões que lhe são submetidas.

II - A Administração fiscal, nos termos do art. 26 do Cód. da Cont. Ind., pode corrigir o quantum dos custos dentro dos limites considerados razoáveis.

III - O contribuinte pode reagir contra tais correcções efectuadas através de recurso hierárquico para o Ministro das Finanças e da decisão deste cabe recurso contencioso para a secção de Contencioso Tributário do STA.