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016213 AI generated

Industrial contribution committee decision nullified for failing to convene taxpayer delegates despite prior designation.

Case Number 016213
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court nullified the deliberation of the Industrial Contribution District Commission because it proceeded without the intervention of the taxpayer's designated delegates. Although delegates were formally appointed, the Commission argued they did not belong to the taxpayer's specific commercial branch and thus were not summoned. The court ruled that the statutory requirement for delegate participation was not met, rendering the decision void regardless of the branch mismatch argument.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL MATERIA COLECTAVEL COMISSÃO DISTRITAL NULIDADE DELEGADOS DOS CONTRIBUINTES

Keywords

AI generated
Industrial Contribution Code District Commission deliberation Taxpayer delegate participation Nullity of administrative act Procedural defect in commission

Cited Legislation

AI generated
Art. 66 of the Industrial Contribution Code
Art. 68 of the Industrial Contribution Code
Art. 71 of the Industrial Contribution Code
Art. 78 of the Industrial Contribution Code
Par. 2 of the Industrial Contribution Code

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL. [LEGISLACAO NACIONAL] CCI63 ART66 ART68 ART71 ART78 PAR2. [1ª PAG. DE PUBLICACAO DO ACORDAO] 562 [ANO DA PUBLICACAO] 70 [APENDICE] DG [DATA DE ENTRADA] 01/09/1970 [DATA DO APENDICE] 07/07/1972 [Nº CONVENCIONAL] JSTA00017583 [Nº DO DOCUMENTO] SA219701014016213 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] MARTINS , ROMÃO [REFERENCIA PUBLICACAO 1] AD N110 ANOX PAG214 - RLJ N3449 ANO104 PAG124 [REFERENCIA A DOUTRINA] MARCELLO CAETANO MANUAL DE DIREITO ADMINISTRATIVO 8ED VI PAG428. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C8CD5C433ACE3F37802568FC0037B558?OpenDocument

SUMÁRIO

E nula a deliberação da comissão a que se refere o artigo 71 do Codigo da Contribuição Industrial se, tendo sido designados os delegados do contribuinte, funcionou sem a sua intervenção por não terem sido convocados para o efeito pela alegada razão de não pertencerem ao ramo de comercio exercido pelo contribuinte.