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000706 AI generated

Commercial partner liability limited to sole manager; penalty execution not suspended without crime circumstances.

Case Number 000706
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the Fazenda Nacional's claim for joint liability against all partners, holding that only the sole manager is responsible when commercial registration proves it. While the court allowed the penalty against the manager, it refused to suspend execution because the criminal record lacked specific circumstances of the offense. This decision clarifies that joint liability requires proof of multiple responsible partners and that penalty suspension depends on the presence of mitigating circumstances in the criminal facts.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES SOCIEDADE COMERCIAL SOCIO GERENTE RESPONSABILIDADE SOLIDARIA SUSPENSÃO DE PENA

Keywords

AI generated
commercial partner liability sole manager responsibility joint tax liability penalty execution suspension criminal circumstances requirement

Cited Legislation

AI generated
DL 217/76 de 1976/03/25 Art. 5
CP Art. 88
CPT Art. 109
CPC Art. 666
DL 237/70 de 1970/05/25 Art. 17 N.1

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES.

[LEGISLACAO NACIONAL] DL 217/76 DE 1976/03/25 ART5. CIT66 ART67 ART109. CPC67 ART666. CPP29 ART166. CPCI63 ART76. CIT66 NA REDACÇÃO DO DL 237/70 DE 1970/05/25 ART17 N1. CP886 ART88.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 1018

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 02/19/1976

[DATA DO APENDICE] 02/29/1980

[Nº CONVENCIONAL] JSTA00013883

[Nº DO DOCUMENTO] SA219761124000706

[OBJECTO] AC T2INSTCI.

[PAGINA] 0

[PRIVACIDADE] 1

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] RIZZO , HORTENSE E OUTRO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EB8A6ACEB004FC8B802568FC00371065?OpenDocument

SUMÁRIO

I - Desde que por certidão emanada do registo comercial se prove que apenas um dos socios da sociedade arguida foi o gerente desta na epoca dos factos acusados e esta prova não seja contrariada, so esse socio e responsavel pela infracção nos termos do artigo 109 do Codigo do Imposto de Transacções.

II - Se os autos não revelarem as circunstancias da infracção (artigo 88 do Codigo Penal), não e de suspender a execução da pena.