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010/13.8BECBR AI generated

Court dismisses partial annulment of VAT liquidation when factual errors in volume calculation invalidate the indirect method.

Case Number 010/13.8BECBR
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the applicant's request for partial annulment of the Tax Authority's VAT liquidation. The Authority had used an indirect method based on volume of business, but the court acknowledged that the underlying facts used for this calculation were proven false. Consequently, the court ruled that it cannot substitute the Authority's choice of method and instead ordered a new liquidation using a different approach.

Legislator headnote

Official

IMPUGNAÇÃO JUDICIAL MÉTODOS INDIRECTOS ANULAÇÃO PARCIAL

Keywords

AI generated
VAT liquidation annulment indirect method substitution volume of business facts partial annulment dismissal Tax Authority discretion

Cited Legislation

AI generated
Art. 108.º n.º 1, alínea b), da Lei do IVA
Art. 109.º da Lei do IVA

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Full text

[Nº CONVENCIONAL] JSTA000P25071

[Nº DO DOCUMENTO] SA220191030010/13

[RECORRENTE] A.......,LDA.

[RECORRIDO 1] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DDF75A467494FD43802584A9004FD05D?OpenDocument

SUMÁRIO

Não pode o tribunal anular parcialmente a liquidação de IVA efectuada com recurso a métodos indirectos se o vício judicialmente reconhecido resulta de, na quantificação do volume de negócios, a AT ter usado um método assente em factos que alguns vieram a comprovar-se falsos, não competindo ao tribunal, substituindo-se à AT, escolher outro método e proceder à correspondente liquidação.