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016021 AI generated

Failure to request a capital tax notice within the statutory period constitutes a fiscal infraction regardless of subsequent voluntary payment.

Case Number 016021
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court partially allowed the taxpayer's appeal regarding the validity of a fiscal infraction notice. Although the taxpayer eventually made a voluntary payment, the court found that the finance departments failed to request the determining act within the timeframe mandated by the Capital Tax Code. Consequently, the court ruled that this procedural omission constituted a distinct fiscal infraction punishable under the specific paragraph of the relevant article, independent of the later payment.

Legislator headnote

Official

IMPOSTO DE CAPITAIS REPARTIÇÃO DE FINANÇAS IMPOSTO FACTO DETERMINANTE PRAZO MANIFESTO INFRACÇÃO FISCAL AUTO DE NOTICIA PAGAMENTO VOLUNTARIO

Keywords

AI generated
Capital Tax Code Fiscal Infraction Voluntary Payment Statutory Time Limit Finance Departments Procedural Omission Tax Notice Request

Cited Legislation

AI generated
Art. 24 of the Capital Tax Code
Art. 52 of the Capital Tax Code
Art. 53 of the Capital Tax Code
Art. 67(1) of the Capital Tax Code
Art. 94 of the Capital Tax Code

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Full text

[AREA TEMATICA 1] DIR FISC - CAPITAIS. DIR PROC TRIBUT CONT. [LEGISLACAO NACIONAL] CICAP62 ART24 ART52 ART53 ART67 PAR1 ART94. CPCI63 ART7. [1ª PAG. DE PUBLICACAO DO ACORDAO] 376 [ANO DA PUBLICACAO] 69 [APENDICE] DG [DATA DE ENTRADA] 11/22/1968 [DATA DO APENDICE] 10/15/1971 [Nº CONVENCIONAL] JSTA00018569 [Nº DO DOCUMENTO] SA219690730016021 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] COELHO , ROSA [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CD15B9CF908AF35C802568FC003741CA?OpenDocument

SUMÁRIO

I - Sempre que as repartições de finanças podem tomar conhecimento do acto determinador do imposto atraves das relações a que se referem os artigos 52 e 53 do Codigo do Imposto de Capitais, muito embora haja decorrido o prazo fixado no artigo 24, a não solicitação do manifesto importa infracção punida pelo paragrafo 1 do artigo 67.

II - O pagamento solicitado depois de levantado o auto de noticia não e voluntario.