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003504 AI generated

Voluntary late tax payment in a notice-based transgression process is not considered delayed payment under the Compensation Tax Regulation.

Case Number 003504
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 allowed the taxpayer's appeal regarding the classification of a late tax payment. The taxpayer voluntarily paid the Compensation Tax after being invited to do so within a transgression process initiated by a notice of omission. The court held that this voluntary act precludes the application of the penalty for delayed payment, instead subjecting the case to the penalty for the initial omission.

Legislator headnote

Official

IMPOSTO DE COMPENSAÇÃO PROCESSO DE TRANSGRESSÃO PROCESSO COM BASE EM AUTO DE NOTICIA PAGAMENTO VOLUNTARIO PAGAMENTO FORA DO PRAZO

Keywords

AI generated
Compensation Tax Regulation voluntary tax payment transgression process notice of omission penalty for delay tax procedure code late payment classification

Cited Legislation

AI generated
Regulation on the Compensation Tax Art. 22
Code of Tax Procedure Art. 117
Code of Tax Procedure Art. 137
Code of Tax Procedure Art. 155 B
Code of Tax Procedure Art. 256
Code of Civil Procedure Art. 663 N.1
Code of Criminal Procedure Art. 448
Decree-Law 354-A/82 Art. 2 N.1
Decree-Law 354-A/82 Art. 10
Decree-Law 354-A/82 Art. 11 N.1
Decree-Law 354-A/82 Art. 22 N.1 N.2
Code of Administrative Procedure Art. 143 N.1
Code of Administrative Procedure Art. 145
Code of Administrative Procedure Art. 159
Law on Municipalities Art. 226

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Full text

[AREA TEMATICA 1] DIR FISC - COMPENSAÇÃO. DIR PROC TRIBUT CONT - TRANSGRESSÃO.

[LEGISLACAO NACIONAL] CPCI63 ART1 PARUNICO C ART117 ART137 ART155 B ART256. CPC67 ART663 N1. CPP29 ART448. DL 354-A/82 DE 1982/09/04 ART2 N1 ART10 ART11 N1 ART22 N1 N2. CCJU61 ART143 N1 ART145 ART159. LOMP78 ART226. ETAF84 ART70 N1 B ART122. RTAF84 ART59. RCCONTIMP71 ART6 A ART10.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 670

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 10/18/1985

[DATA DO APENDICE] 12/31/1987

[Nº CONVENCIONAL] JSTA00005783

[Nº DO DOCUMENTO] SA219860528003504

[OBJECTO] AC TT2INST.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] FERNANDES & PINTO LDA

[REFERENCIA A DOUTRINA] CAVALEIRO DE FERREIRA CURSO DE PROCESSO PENAL VIII PAG49. BELEZA DOS SANTOS IN RLJ ANO64 PAG17.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D2F0727BA56ACA06802568FC00384CE6?OpenDocument

SUMÁRIO

I - Não corresponde a pagamento retardado [ n. 2 do artigo 22 do Regulamento do Imposto de Compensação

(RIC)] o pagamento deste tributo efectuado voluntariamente no processo de transgressão, apos convite nele para tanto [artigo 117 do Codigo de Processo das Contribuições e Impostos (CPCI)], no caso em que tal processo se baseia em auto de noticia por falta desse pagamento.

II - Dai a punição deste ilicito pelo n. 1 do mesmo artigo 22, e não por aquele n. 2.