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016566 AI generated

Court dismisses prosecution for industrial contribution tax violation due to lack of proven sales facts.

Case Number 016566
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the prosecution against the defendant for failing to register sales attributed to him in the required ledger. The prosecution alleged a violation of Article 133 of the Industrial Contribution Code, but the court found no evidence that the specific sales in question actually occurred. Consequently, the court ruled that without proof of the factual existence of the transactions, the alleged tax offense could not be established.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL INEXISTENCIA DE FACTO TRIBUTARIO REGISTO TRANSGRESSÃO FISCAL

Keywords

AI generated
Industrial Contribution Code Tax Violation Lack of Factual Proof Registration Requirement Criminal Procedure Burden of Proof Tax Liability

Cited Legislation

AI generated
Art. 133 do Código da Contribuição Industrial

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL. [LEGISLACAO NACIONAL] CCI63 ART55. [1ª PAG. DE PUBLICACAO DO ACORDAO] 385 [ANO DA PUBLICACAO] 72 [APENDICE] DG [DATA DE ENTRADA] 08/04/1971 [DATA DO APENDICE] 12/10/1973 [Nº CONVENCIONAL] JSTA00016430 [Nº DO DOCUMENTO] SA219720510016566 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] PINTO , JOAQUIM E OUTRA [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EA6CD9BFE403EB95802568FC003896EB?OpenDocument

SUMÁRIO

Provado que o arguido não efectuou as vendas que lhe foram atribuidas, improcede a acusação deduzida pela pratica da infracção prevista no artigo 133 do Codigo da Contribuição Industrial, com relação ao não registo daquelas vendas no respectivo livro.