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004098 AI generated

Portuguese court holds that non-exigibility of delay interest covers contributions paid before the law's effective date.

Case Number 004098
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's request for jurisdictional review regarding the non-exigibility of delay interest. The taxpayer argued that contributions paid prior to January 31, 1986, should not incur interest under the new Decree-Law 20-D/86. The court ruled that the legislative intent to exempt interest applies retroactively to all outstanding contributions, including those paid before the law's enactment.

Legislator headnote

Official

DIVIDA A PREVIDENCIA EXECUÇÃO FISCAL JUROS MORATORIOS

Keywords

AI generated
non-exigibility of interest social security contributions retroactive application delay interest exemption tax execution procedure

Cited Legislation

AI generated
Art. 2 of Decree-Law 20-D/86
A inexigibilidade de juros de mora consignada no art. 2 do Dec.-Lei 20-D/86 abrange tambem os respeitantes, ainda em divida, as contribuições pagas ate 31-01-86.
Art. 9, No. 1-3 of the Civil Code

Cited Case Law

AI generated
AC STA PROC4065 DE 1986/11/12
[JURISPRUDENCIA NACIONAL] AC STA PROC4065 DE 1986/11/12.
AC STA PROC4116 DE 1986/11/12
AC STA PROC4116 DE 1986/11/12.
AC STA PROC4108 DE 1986/11/12
AC STA PROC4108 DE 1986/11/12.
AC STA PROC4103 DE 1986/11/26
AC STA PROC4103 DE 1986/11/26.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL.

[AREA TEMATICA 2] DIR SEG SOC.

[LEGISLACAO NACIONAL] CCIV66 ART9 N1 - N3. DL 20-D/86 DE 1986/02/13 ART1 ART2 N1 N2 ART3.

[JURISPRUDENCIA NACIONAL] AC STA PROC4065 DE 1986/11/12. AC STA PROC4116 DE 1986/11/12. AC STA PROC4108 DE 1986/11/12. AC STA PROC4103 DE 1986/11/26.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 1342

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 09/08/1986

[DATA DO APENDICE] 12/31/1987

[Nº CONVENCIONAL] JSTA00005973

[Nº DO DOCUMENTO] SA219861126004098

[OBJECTO] SENT TT1INST 4J LISBOA PER SALTUM.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] ANSECAL-TERRAPLANAGENS E CONSTRUÇÃO CIVIL LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DBB25B661F45DD37802568FC00384F91?OpenDocument

SUMÁRIO

A inexigibilidade de juros de mora consignada no art. 2 do Dec.-Lei 20-D/86 abrange tambem os respeitantes, ainda em divida, as contribuições pagas ate 31-01-86.