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000743 AI generated

Portuguese court declares fiscal tax infringement amnestied upon payment of transaction tax regardless of deadline.

Case Number 000743
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 respondent's fiscal infringement amnestied under the conditional amnesty law. The respondent argued for the application of the amnesty, while the tax authority contested the timing of the payment relative to the statutory deadline. The court ruled that the condition for amnestiation is satisfied solely by the payment of the transaction tax, irrespective of whether it was made before the specific deadline set in the amnesty decree.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES INFRACÇÃO FISCAL AMNISTIA CONDICIONADA PAGAMENTO DE IMPOSTO

Keywords

AI generated
conditional amnesty transaction tax payment fiscal infringement payment deadline amnestiation condition

Cited Legislation

AI generated
Art. 5 of Decree-Law 217/76
Art. 10(1) of Decree-Law 237/70

Cited Case Law

AI generated
AC STA PROC479 of 1976/05/12

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES. DIR SANCIONATORIO. [LEGISLACAO NACIONAL] DL 237/70 DE 1970/05/25 ART10 N1 N2. DL 217/76 DE 1976/03/25 ART5. [JURISPRUDENCIA NACIONAL] AC STA PROC479 DE 1976/05/12. [1ª PAG. DE PUBLICACAO DO ACORDAO] 693 [ANO DA PUBLICACAO] 76 [APENDICE] DR [DATA DE ENTRADA] 04/01/1976 [DATA DO APENDICE] 12/17/1979 [Nº CONVENCIONAL] JSTA00013810 [Nº DO DOCUMENTO] SA219760707000743 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SOC PORTUGUESA DE PESCARIAS RESTELO SARL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D36AFD0C9E424CDC802568FC00370F1C?OpenDocument

SUMÁRIO E de considerar-se amnistiada, nos termos do artigo 5 do Decreto-Lei n. 217/76, de 25 de Março, uma infracção prevista no artigo 10, n. 1, do Decreto-Lei n. 237/70, de 25 de

Maio, cometida em Julho de 1971, desde que o imposto de transacções devido se mostre pago pelo respectivo responsavel, ainda que antes do prazo marcado no aludido artigo 5.