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015901 AI generated

Spontaneous payment of capital letter tax is allowed if the taxpayer declares ownership and requests regularization before being acquitted.

Case Number 015901
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Supreme Administrative Court admitted the spontaneous payment of capital letter tax despite the taxpayer being acquitted in a separate proceeding. The appellant, Augusto Monteiro, declared ownership of the letters and requested fiscal regularization before the acquittal was finalized. The court ruled that the statutory provision permits this payment when the taxpayer manifests ownership and seeks regularization prior to the acquittal.

Legislator headnote

Official

IMPOSTO DE CAPITAIS LETRA REGULARIZAÇÃO DA DIVIDA EXEQUENDA PAGAMENTO VOLUNTARIO

Keywords

AI generated
spontaneous payment capital letter tax fiscal regularization acquittal timing taxpayer declaration

Cited Legislation

AI generated
Art. 7, para. 1 of the Code of Procedure for Contributions and Taxes
Art. 668 of the Code of Civil Procedure
Art. 35 of the Code of Administrative Procedure
Art. 46 of the Code of Administrative Procedure

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] CPCI63 ART7 PAR1. CPC67 ART668 D. CICAP62 ART35 ART46. [ANO DA PUBLICACAO] 1972 [DATA DE ENTRADA] 04/04/1968 [Nº CONVENCIONAL] JSTA00019400 [Nº DO DOCUMENTO] SA219681127015901 [Nº DO VOLUME] XI [OBJECTO] AC T2INSTCI. [PAGINA] 62 [PRIVACIDADE] 1 [RECORRENTE] MONTEIRO , AUGUSTO E OUTROS [RECORRIDO 1] FAZENDA NACIONAL [REFERENCIA PUBLICACAO 1] AD N86 ANOVIII PAG220 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C9F0CE818BEA5381802568FC0037B7DB?OpenDocument

SUMÁRIO

E de admitir o pagamento espontaneo, conforme o artigo 7, paragrafo 1, do Codigo de Processo das Contribuições e Impostos, se o responsavel pelo imposto do manifesto de letras sacadas, em processo movido contra outrem, declara ser o titular de umas letras que logo exibe e solicita a regularização da sua situação fiscal, ainda antes daquele vir a ser absolvido.