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025445 AI generated

Administrative court holds tax law inapplicable to mere social order contraventions in Portugal.

Case Number 025445
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 jurisdictional appeal filed by the Public Treasury against a contraventional penalty imposed on Gelima-Frigoríficos de Viana SA. The court determined that the specific tax law cited by the Public Treasury does not govern acts classified merely as social order contraventions. Consequently, the court ruled that the tax provisions were inapplicable to the specific nature of the alleged offense.

Legislator headnote

Official

ILÍCITO DE MERA ORDENAÇÃO SOCIAL. LEI TRIBUTÁRIA.

Keywords

AI generated
mere social order contravention tax law inapplicability contraventional penalty jurisdictional appeal Portuguese administrative law

Cited Legislation

AI generated
Lei 51-A/96 de 9/12

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Full text

[AREA TEMATICA 1] DIR FISC. [LEGISLACAO NACIONAL] L 51-A/96 DE 1996/12/09. [DATA DE ENTRADA] 09/20/2000 [Nº CONVENCIONAL] JSTA00054741 [Nº DO DOCUMENTO] SA220001025025445 [OBJECTO] SENT TT1INST DE VIANA DO CASTELO. [RECORRENTE] FAZENDA PÚBLICA [RECORRIDO 1] GELIMA-FRIGORÍFICOS DE VIANA SA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DCFE875F609343F0802569F50040246B?OpenDocument

SUMÁRIO A Lei 51-A/96, de 9/12, não é aplicável ao ilícito contra-ordenacional.