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016573 AI generated

Portuguese Supreme Court rules that price declarations in public deeds may constitute simulated or inaccurate prices depending on collusion.

Case Number 016573
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court partially allowed the appeal regarding the validity of price declarations in a public deed for tax purposes. The appellant argued the declared price was simulated or inaccurate due to collusion, while the State contended the declaration was truthful. The court held that price declarations can be simulated or inaccurate based on whether there was an agreement to underpay taxes, and that the seller is presumed negligent if they fail to object to such declarations upon reading the deed.

Legislator headnote

Official

SISA COMPRA E VENDA PREÇOS DECLARADOS SIMULAÇÃO ESCRITURA PUBLICA DECLARAÇÃO INEXACTA CONLUIO NEGLIGENCIA DOLO ONUS DE PROVA

Keywords

AI generated
simulated price declaration inaccurate price declaration collusion in tax liquidation negligence of the seller onus of proof in tax public deed validity fiscal procedure code

Cited Legislation

AI generated
Art. 158 of the Code of Fiscal Procedure
Art. 162, para. 1 of the Code of Fiscal Procedure
Art. 169, para. 1 of the Code of Fiscal Procedure
Art. 176 of the Code of Fiscal Procedure
Art. 66 of the Civil Code
Art. 240 of the Civil Code

Cited Case Law

AI generated
Supreme Administrative Court, 1963/12/04, in Col. 145
Supreme Administrative Court, 1967/04/12, in AD N. 65, p. 860
Supreme Administrative Court, 1971/06/02, in AD N. 116-117, p. 1226

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Full text

[AREA TEMATICA 1] DIR FISC - SISA.

[LEGISLACAO NACIONAL] CSISD58 ART7 ART158 PAR1 PAR2 ART162 ART169 PAR1 ART176. CCIV66 ART240.

[JURISPRUDENCIA NACIONAL] AC STA DE 1963/12/04 IN COL AC PAG145. AC STA DE 1967/04/12 IN AD N65 PAG860. AC STA DE 1971/06/02 IN AD N116-117 PAG1226.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 464

[ANO DA PUBLICACAO] 72

[APENDICE] DG

[DATA DE ENTRADA] 09/16/1971

[DATA DO APENDICE] 12/10/1973

[Nº CONVENCIONAL] JSTA00016448

[Nº DO DOCUMENTO] SA219720531016573

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] SA , ANTONIO

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA PUBLICACAO 1] AD N128-129 ANOXI PAG1263

[REFERENCIA A DOUTRINA] PIRES DE LIMA E ANTUNES VARELA CODIGO CIVIL ANOTADO VI PAG155.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CF856489EFEBD36E802568FC00372DBC?OpenDocument

SUMÁRIO

I - As declarações sobre o preço do contrato para efeito de sisa podem revestir a forma de simulação de preço ou de inexactidão de preço, consoante exista ou não acordo ou conluio entre as partes para liquidação de sisa menor do que a devida.

II - Salvo prova em contrario, e de considerar-se que o alheador agiu com negligencia se, ao ser lido e explicado o conteudo da escritura publica de compra e venda, não fizer oposição a declaração dela constante de que a venda foi efectuada por certa quantia que as partes sabem não corresponder ao preço real da venda.