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016332 AI generated

Portuguese court dismisses industrial contribution fine for missing books when a more severe penalty applies for missing declaration.

Case Number 016332
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal dismissed the taxpayer's appeal against a fiscal fine imposed for failing to maintain required industrial contribution books. The court found that while the omission of these books constituted an offense, it was legally absorbed by a more serious violation: the failure to submit the mandatory Model 3 declaration. Consequently, the court applied the principle of consummation of offenses, holding that the heavier penalty for the undeclared declaration superseded the lighter penalty for the missing records.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL DECLARAÇÃO MODELO 3 LIVRO DE REGISTO DE COMPRAS VENDAS E SERVIÇOS PRESTADOS MULTA FISCAL GRAVIDADE DA PENA CONSUMPÇÃO DE INFRACÇÕES

Keywords

AI generated
Industrial Contribution Code Consummation of Offenses Heavier Penalty Principle Fiscal Fine Absorption Model 3 Declaration Administrative Recourse Tax Violation Hierarchy

Cited Legislation

AI generated
Art. 133 of the Industrial Contribution Code
Art. 146 of the Industrial Contribution Code
Art. 55 of the Industrial Contribution Code
Art. 142, paragraph b, of the Industrial Contribution Code

Cited Case Law

AI generated
AC STA PROC 16352 of 1972/01/19
AC STAP of 1969/06/19
AC STAP of 1970/05/14
AC STAP of 1970/06/04

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL. DIR PROC TRIBUT CONT - TRANSGRESSÃO.

[LEGISLACAO NACIONAL] CCI63 ART55 ART111 ART133 ART142 B ART146.

[JURISPRUDENCIA NACIONAL] AC STA PROC16352 DE 1972/01/19. AC STAP DE 1969/06/19 IN AD ANOVIII PAG1656. AC STAP DE 1970/05/14 IN AD N107 PAG1579. AC STAP DE 1970/06/04 IN AD N109 PAG145.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 41

[ANO DA PUBLICACAO] 72

[APENDICE] DG

[DATA DE ENTRADA] 10/09/1970

[DATA DO APENDICE] 10/15/1973

[Nº CONVENCIONAL] JSTA00016345

[Nº DO DOCUMENTO] SA219720119016332

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] ALBUQUERQUE , FERNANDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C76BA5DC7C3706F2802568FC00372CC1?OpenDocument

SUMÁRIO

A infracção ao artigo 133 - inexistencia dos livros nele referidos -, punida pelo artigo 146, ambos do Codigo da Contribuição Industrial, e consumida pela infracção ao artigo 55 - falta de apresentação da declaração modelo n. 3 -, punida pelo artigo 142, alinea b), ambos do mesmo diploma, por ser mais grave a multa cominada para esta ultima, o que traduz maior valoração do interesse protegido.