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000378 AI generated

Tax court extends amnesty to capital tax infractions if payment occurred before the amnesty deadline date.

Case Number 000378
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared the tax infringement amnestied under specific conditions. The appellant, CLB-Centro do Livro Brasileiro Lda, challenged the Fazenda Nacional regarding a capital tax violation committed before March 25, 1976. The court ruled that amnesty applies only if the tax was already paid by the statutory deadline.

Legislator headnote

Official

IMPOSTO DE CAPITAIS INFRACÇÃO FISCAL PAGAMENTO DE IMPOSTO AMNISTIA

Keywords

AI generated
Capital Tax Amnesty Tax Infringement Extinction Payment Deadline Condition Fiscal Transgression Administrative Jurisdiction

Cited Legislation

AI generated
Art. 5, n. 1 of DL 217/76
Art. 6, n. 5 of CICAP62
Art. 40, par. unico of CICAP62
Art. 76 of CICAP62

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Full text

[AREA TEMATICA 1] DIR FISC - CAPITAIS. DIR PROC TRIBUT CONT - TRANSGRESSÃO. [LEGISLACAO NACIONAL] CICAP62 ART6 N5 ART40 PARUNICO ART76. DL 217/76 DE 1976/03/25 ART5 N1. [1ª PAG. DE PUBLICACAO DO ACORDAO] 578 [ANO DA PUBLICACAO] 76 [APENDICE] DR [DATA DE ENTRADA] 02/28/1975 [DATA DO APENDICE] 12/11/1979 [Nº CONVENCIONAL] JSTA00013768 [Nº DO DOCUMENTO] SA219760602000378 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] CLB-CENTRO DO LIVRO BRASILEIRO LDA [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CE4F4632814291B0802568FC00370DEE?OpenDocument

SUMÁRIO

Deve considerar-se amnistiada pelo artigo 5, n. 1, do Decreto-Lei n. 217/76, a infracção prevista e punivel pelas disposições conjugadas dos artigos 6, n. 5, 40, paragrafo unico, e 76, todos do Codigo do Imposto de Capitais, cometida anteriormente a 25 de

Março de 1976, se nesta data o imposto ja tiver sido pago.