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019857 AI generated

Portuguese court held that determining a partner manager's fault in tax non-payment is a factual matter, not a jurisdictional issue.

Case Number 019857
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal regarding the jurisdiction of the first-instance tax court. The appellant argued that the court lacked competence to decide on the manager partner's fault in unpaid taxes. The court ruled that establishing whether the partner manager was at fault constitutes a matter of fact, which falls within the court's authority to examine.

Legislator headnote

Official

MATÉRIA DE FACTO COMPETÊNCIA DOS TRIBUNAIS TRIBUTÁRIOS DE 2 INSTÂNCIA

Keywords

AI generated
tax court jurisdiction partner manager fault matter of fact competence of tribunais tax appeal dismissal

Cited Legislation

AI generated
ETAF84 Art. 32 n.º 1 B
42 n.º 1 A

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] ETAF84 ART32 N1 B 42 N1 A. [ANO DA PUBLICACAO] 97 [DATA DE ENTRADA] 09/20/1995 [Nº CONVENCIONAL] JSTA00046662 [Nº DO DOCUMENTO] SA219970219019857 [OBJECTO] SENT TT1INST COIMBRA. [PRIVACIDADE] 01 [RECORRENTE] MATOS , ADELINO [RECORRIDO 1] FAZENDA PUBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E69AD0CD9FD52CED802568FC0039CAC7?OpenDocument

SUMÁRIO

Constitui matéria de facto a questão de saber se um sócio gerente teve culpa ou não no não pagamento dos impostos.