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001476 AI generated

Vehicle tax violation dismissed due to lack of matching registration, color, and engine size between accused and seized vehicle.

Case Number 001476
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 Fazenda Nacional's request for a vehicle tax payment order against Alberto Oliveira. The prosecution alleged a violation of the Vehicle Tax Regulation based on a seized vehicle, but the court found no matching registration, color, or engine capacity between the seized unit and the defendant's property. Consequently, the court ruled that the defendant must be acquitted of the fiscal infraction because the specific vehicle identified in the notice could not be legally linked to the accused.

Legislator headnote

Official

PAGAMENTO DE IMPOSTO MATERIA DE FACTO ABSOLVIÇÃO TRANSGRESSÃO FISCAL IMPOSTO SOBRE VEÍCULO

Keywords

AI generated
Vehicle Tax Regulation Fiscal Infraction Vehicle Identification Administrative Acquittal Evidence Matching Supreme Administrative Court Tax Liability

Cited Legislation

AI generated
CPC/63 Art. 256

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Full text

[AREA TEMATICA 1] DIR FISC - VEICULOS. [LEGISLACAO NACIONAL] CPCI63 ART256. [1ª PAG. DE PUBLICACAO DO ACORDAO] 114 [ANO DA PUBLICACAO] 80 [APENDICE] DR [DATA DE ENTRADA] 10/04/1979 [DATA DO APENDICE] 10/31/1984 [Nº CONVENCIONAL] JSTA00009539 [Nº DO DOCUMENTO] SA219800326001476 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 1 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] OLIVEIRA , ALBERTO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EB11DF2A5F8B641D802568FC00388694?OpenDocument

SUMÁRIO

Não existindo, entre o automovel identificado no auto de noticia e o automovel propriedade do arguido, coincidencia nem quanto a matricula, nem quanto a cor, nem quanto a cilindrada, deve aquele ser absolvido da infracção ao disposto no artigo 1 do Regulamento do Imposto sobre Veiculos.