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015978 AI generated

Portuguese Supreme Court allows indirect evidence methods for VAT collection when tax returns are missing or indexed.

Case Number 015978
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Supreme Administrative Court unanimously rejected the taxpayer's challenge regarding the use of indirect evidence to determine collectible VAT. The court held that Article 22 of Law 42/83 authorizes such methods when tax returns are absent or indexed, and Articles 82-84 of the VAT Code do not violate the constitution. Consequently, the administrative authority's reliance on indirect indicators was deemed legally sound and constitutionally permissible.

Legislator headnote

Official

IVA. MÉTODOS INDICIÁRIOS. DETERMINAÇÃO DA MATÉRIA COLECTÁVEL. INCONSTITUCIONALIDADE.

Keywords

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VAT collection methods indirect evidence rules tax return deficiencies constitutional validity Portuguese VAT Code

Cited Legislation

AI generated
Art. 22 of Law 42/83 of 31 December
Art. 106 of the Constitution
Art. 82 of the VAT Code
Art. 83 of the VAT Code
Art. 84 of the VAT Code

Cited Case Law

AI generated
AC TC 274/86 of 8 October 1986

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Full text

[AREA TEMATICA 1] DIR FISC - IVA.

[LEGISLACAO NACIONAL] L 42/83 DE 1983/12/31 ART22. CONST82 ART106. CIT66 ART11 B. CIVA84 ART82 ART83 ART84. CPTRIB91 ART81. CIRS88 ART38. CIRC88 ART51 ART56.

[JURISPRUDENCIA NACIONAL] AC TC 274/86 DE 1986/10/08 IN DR 1S DE 1986/10/29.

[DATA DE ENTRADA] 02/17/1993

[Nº CONVENCIONAL] JSTA00055971

[Nº DO DOCUMENTO] SA219981028015978

[OBJECTO] SENT TT1INST PER SALTUM.

[RECORRENTE] HENRIQUES E HENRIQUES LDA

[RECORRIDO 1] FAZENDA PÚBLICA

[REFERENCIA A DOUTRINA] BRÁZ TEIXEIRA PRINCÍPIOS DE DIREITO FISCAL 3ED V1 PAG91.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/ECCFC8C49DFB755380256ADB0053D36C?OpenDocument

SUMÁRIO

I - O recurso a métodos indiciários para determinação da matéria colectável do IVA não colide com a autorização concedida pelo art.º 22º da Lei n.º 42/83, de 31 de Dezembro, quando falte ou seja indexada a declaração do contribuinte.

II - Os artº 82º, 83º e 84º, do CIVA não enfermam de inconstitucionalidade.