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001716 AI generated

Portuguese court allows participation in tax notice for unpaid annual leave within legal deadline.

Case Number 001716
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 tax authority's participation in a notice regarding unpaid annual leave. The taxpayer, Carla-Industria de Fechos Marques Amaral LDA, failed to submit leave sheets by the legal deadline of the 13th of the following month despite operating in the industrial sector. The court ruled that the participation requirement is satisfied if the notice explicitly states the failure to submit documents within the specified timeframe.

Legislator headnote

Official

CAIXA DE PREVIDENCIA E ABONO DE FAMILIA DA INDUSTRIA DO DISTRITO DE LISBOA PARTICIPAÇÃO AUTO DE NOTICIA EXERCICIO DE COMERCIO OU INDUSTRIA ENTREGA DE FOLHA DE FERIAS PRAZO

Keywords

AI generated
annual leave submission tax authority participation statutory deadline compliance industrial sector regulation administrative notice validity

Cited Legislation

AI generated
Art. 109, al. d) of the Code of Procedure of Contributions and Taxes
Art. 74 of the Statute of the Social Security and Family Allowance Fund of the Lisbon Industrial District
Art. 7, n. 3 of the Statute of the Social Security and Family Allowance Fund of the Lisbon Industrial District (as amended by Decree of 1973/08/22)
Art. 118 of Decree-Law 45266 of 1963/09/23
Art. 177 of Decree-Law 45266 of 1963/09/23
Art. 4 of Decree-Law 511/76 of 1976/07/03
Art. 109 of CPCI63

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Full text

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

[AREA TEMATICA 2] DIR SEG SOC.

[LEGISLACAO NACIONAL] ESTATUTO DA CAIXA DE PREVIDENCIA E ABONO DE FAMILIA DA INDUSTRIA DO DISTRITO DE LISBOA ART3 ART8 N2 ART74. ESTATUTO DA CAIXA DE PREVIDENCIA E ABONO DE FAMILIA DA INDUSTRIA DO DISTRITO DE LISBOA NA REDACÇÃO DO DESP DE 1973/08/22 ART7 N3. DL 45266 DE 1963/09/23 ART118 ART177. DL 511/76 DE 1976/07/03 ART4. CPCI63 ART109.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 403

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 02/06/1981

[DATA DO APENDICE] 06/27/1985

[Nº CONVENCIONAL] JSTA00008309

[Nº DO DOCUMENTO] SA219811118001716

[OBJECTO] AC T2INSTCI.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] CARLA-INDUSTRIA DE FECHOS MARQUES AMARAL LDA

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D71FDCFCE110AD2B802568FC00387335?OpenDocument

SUMÁRIO

Satisfaz a exigencia da alinea d) do artigo 109 do Codigo de Processo das Contribuições e Impostos a participação, com valor de auto de noticia, elaborada pela Caixa de Previdencia e Abono de Familia da Industria do Distrito de Lisboa, desde que na mesma se consigne que determinado arguido, não obstante o exercicio de actividade industrial na respectiva area e em especificado mes, não apresentou no prazo legal, que findava no dia 13 do mes imediato, as correspondentes folhas de ferias.