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002608 AI generated

Portuguese court holds tax infractions remain unamnestied if fiscal obligation remains uncumplied despite potential invalidity.

Case Number 002608
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 dismissed the taxpayer's request for jurisdictional review regarding a tax amnesty claim. The court found that the taxpayer failed to fulfill the specific fiscal obligation required for amnesty under the relevant law. Consequently, the court ruled that the tax infringement persists even if the underlying obligation becomes legally void.

Legislator headnote

Official

INFRACÇÃO FISCAL CUMPRIMENTO DE OBRIGAÇÃO FISCAL AMNISTIA

Keywords

AI generated
tax amnesty conditions fiscal obligation compliance tax infringement persistence void obligation effect amnesty legal requirements

Cited Legislation

AI generated
Lei 3/81 de 13-3, Art. 1, al. j)
j) do art. 1 da Lei 3/81, de
CICAP62, Art. 59
CICAP62, Art. 78
L 3/81 DE 1981/03/13, Art. 1
j) do art. 1 da Lei 3/81, de
CCIV66, Art. 9, n. 1

Cited Case Law

AI generated
AC STA PROC2409 de 1983/06/08
[JURISPRUDENCIA NACIONAL] AC STA PROC2409 DE 1983/06/08.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - TRANSGRESSÃO. [LEGISLACAO NACIONAL] CICAP62 ART59 ART78. L 3/81 DE 1981/03/13 ART1 J. CCIV66 ART9 N1. [JURISPRUDENCIA NACIONAL] AC STA PROC2409 DE 1983/06/08. [1ª PAG. DE PUBLICACAO DO ACORDAO] 166 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 07/15/1983 [DATA DO APENDICE] 08/14/1986 [Nº CONVENCIONAL] JSTA00003861 [Nº DO DOCUMENTO] SA219840229002608 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] CARVALHO BASTOS & COMP LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D39FD8DB5205119D802568FC00383153?OpenDocument

SUMÁRIO Por imperativo da al. j) do art. 1 da Lei 3/81, de

13-3, sem cumprimento da obrigação fiscal omitida, mesmo que esta se torne inutil, não se tem por amnistiada a respectiva infracção.