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025494 AI generated

Portuguese court dismisses late VAT judicial challenge due to missed statutory 15-day payment deadline.

Case Number 025494
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 taxpayer's judicial challenge against an additional VAT liquidation notice. The court found the taxpayer was notified on October 19, 1994, with a strict 15-day payment deadline that expired without compliance. Consequently, the subsequent judicial objection filed in February 1995 was deemed untimely under both the General Tax Code and the VAT Code.

Legislator headnote

Official

IVA. IMPUGNAÇÃO JUDICIAL. CONTAGEM DE PRAZO.

Keywords

AI generated
VAT additional liquidation statutory payment deadline judicial challenge admissibility tax procedure time limits Portuguese tax law

Cited Legislation

AI generated
Art. 27(1) of the VAT Code
Art. 107 of the General Tax Code
Art. 109(1) of the General Tax Code
Art. 123(1) of the General Tax Code
Art. 89 of the General Tax Procedure Code

Cited Case Law

AI generated
AC STAPLENO PROC21192 DE 1999/02/24
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC21192 DE 1999/02/24.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] CIVA84 ART27 N1. CPTRIB91 ART107 ART109 N1 ART123 N1 A. CPCI63 ART89. [JURISPRUDENCIA NACIONAL] AC STAPLENO PROC21192 DE 1999/02/24. [DATA DE ENTRADA] 09/27/2000 [Nº CONVENCIONAL] JSTA00055536 [Nº DO DOCUMENTO] SA220010221025494 [OBJECTO] AC TCA. [RECORRENTE] MIRANDA , MANUEL [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C36BDC2AA07CF49A80256A4500327F75?OpenDocument

SUMÁRIO

Havendo o contribuinte sido notificado em 19.X.1994 de liquidação adicional de IVA (artigo 27° do CIVA), a pagar no prazo de 15 dias, o que não sucedeu, é extemporânea, quer no regime do CPCI, quer no do CPT, atinente impugnação judicial apresentada em 14.II.1995.