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016675 AI generated

Portuguese court holds multiple tax violations require separate fines under Article 105(3) of the Tax Code.

Case Number 016675
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 rejected the Fiscal Authority's request to impose a single fine for multiple tax violations. The court found that when the tax amount cannot be determined, Article 105(3) of the Tax Code mandates applying separate fines for each distinct violation within the statutory limits. Consequently, the authority's attempt to consolidate penalties was deemed legally incorrect, requiring a graduated fine for every identified infraction.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES MULTA FIXAÇÃO DA MATERIA COLECTAVEL INFRACÇÃO FISCAL PLURALIDADE DE INFRACÇÕES GRADUAÇÃO DA MULTA CONCURSO REAL

Keywords

AI generated
Tax Code Article 105 Multiple Tax Violations Plural Infringement Penalty Indeterminate Tax Amount Graduated Fine Application Fiscal Sanction Limits Administrative Tax Procedure

Cited Legislation

AI generated
Article 105(3) of the Tax Code
Article 26 of the Tax Code
Article 1 of the Tax Code
Article 3 of the Tax Code
Article 25 of the Tax Code
Article 41 of the Tax Code
Article 68 of the Tax Code
Article 75 of the Tax Code
Article 105, Paragraph 3 of the Tax Code

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES.

[LEGISLACAO NACIONAL] CIT66 ART1 A ART3 A ART25 A ART26 A ART41 A ART68 ART75 ART105 PAR3.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 715

[ANO DA PUBLICACAO] 72

[APENDICE] DG

[DATA DO APENDICE] 02/12/1974

[Nº CONVENCIONAL] JSTA00016498

[Nº DO DOCUMENTO] SA219720712016675

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] JUNIOR , ANTERO

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D3291CB9EB5AE7FF802568FC00372E71?OpenDocument

SUMÁRIO

I - O paragrafo 3 do artigo 105 do Codigo do Imposto de Transacções não impõe necessariamente a aplicação de uma unica pena de multa, quando, por carencia de elementos, não for possivel determinar a importancia do imposto.

II - Verificada que seja a pratica de mais de uma infracção no condicionalismo deste paragrafo 3 do artigo 105, e de aplicar-se a cada infracção uma pena de multa, que devera ser graduada entre os limites maximo e minimo fixados neste mesmo preceito legal.