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001233 AI generated

Portuguese court rules tax liquidation deadline extends five years and mandates registration of industrial establishments.

Case Number 001233
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 unanimously rejected the taxpayer's request for early liquidation of the Transaction Tax. The court held that the statutory deadline for payment extends until the end of the fifth year following the transaction year. Furthermore, the court affirmed the mandatory registration of all commercial and industrial establishments under the relevant code provisions.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES PRAZO DE LIQUIDAÇÃO CADUCIDADE CONTAGEM DE PRAZO ESTABELECIMENTO FABRIL AGENCIA PRODUTOR SUJEITO A REGISTO DECLARAÇÃO MODELO 5 DECLARAÇÃO MODELO 6 AQUISIÇÃO DE BENS MATERIA PRIMA

Keywords

AI generated
Transaction Tax liquidation deadline Five-year payment period extension Mandatory establishment registration Tax authority procedural grace Industrial facility tax compliance

Cited Legislation

AI generated
Article 36 of the Transaction Tax Code
Article 51 of the Transaction Tax Code
Article 279 of the Civil Code
Article 92 of the Code of Administrative Procedure
Article 35 of the Commercial Code
Article 90 of the Commercial Code
Article 238 of the Commercial Code
Article 41 of the Commercial Code
Article 28 of the Commercial Code
Article 258 of the Income Tax Code

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES. DIR PROC FISC GRAC - LIQUIDAÇÃO.

[LEGISLACAO NACIONAL] CIT66 ART36 ART48 - ART50 ART51 PARUNICO ART122. CCIV66 ART279 C. CSISD58 ART92. CIP62 ART35 ART36. CICAP62 ART90 ART94. CCPIIA63 ART238 ART239 ART356. CICOM63 ART41 ART42 ART97-A ART97-B. CIMV65 ART28 ART29. RIS26 ART258 - ART261.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 340

[ANO DA PUBLICACAO] 78

[APENDICE] DR

[DATA DE ENTRADA] 01/27/1978

[DATA DO APENDICE] 11/11/1982

[Nº CONVENCIONAL] JSTA00012711

[Nº DO DOCUMENTO] SA219780607001233

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] GUERRA , JOAQUIM

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D30D416BF7E2DEF0802568FC0036FA55?OpenDocument

SUMÁRIO

I - O prazo referido no artigo 36 do Codigo do Imposto de Transacções vai ate ao fim do quinto ano posterior aquele em que tiverem lugar as transacções.

II - O paragrafo unico do artigo 51 do mesmo Codigo obriga ao registo dos estabelecimentos principais dos produtores, bem como ao das filiais, sucursais, agencias, delegações ou outras instalações comerciais ou industriais dependentes.