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01729/18.2BELRS AI generated

Portuguese court rules VAT debt installment extensions under Art. 196 CPPT inapplicable to third-party collected taxes.

Case Number 01729/18.2BELRS
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the applicant's request to extend VAT debt installments beyond five years. The court held that Article 196 of the Code of Public Public Debt (CPPT) does not apply to debts resulting from taxes collected from third parties, even if the debt exceeds 500 UCs. Consequently, the statutory extension mechanism was deemed inapplicable to this specific category of fiscal liability.

Legislator headnote

Official

EXECUÇÃO FISCAL PAGAMENTO EM PRESTAÇÕES DÍVIDA FISCAL IVA

Keywords

AI generated
VAT debt collection public debt installments third party taxes CPPT Article 196 fiscal liability scope

Cited Legislation

AI generated
Art. 196 CPPT n.º 5
Art. 196 CPPT n.º 2

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Full text

[Nº CONVENCIONAL] JSTA000P24455

[Nº DO DOCUMENTO] SA22019041001729/18

[RECORRENTE] A... SA

[RECORRIDO 1] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DFF0DF7172815AD6802583DF0041ED9C?OpenDocument

SUMÁRIO

O disposto no n.º 5 do artigo 196.º do CPPT – que permite, em casos excepcionais, o alargamento até 5 anos do número de prestações autorizadas para pagamento de dívidas exequendas de valor superior a 500 UCs -, é inaplicável às dívidas a que se refere o n.º 2 do artigo 196.º do CPPT, designadamente às resultantes de impostos repercutidos a terceiros.