Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
0428/16.4BEVIS AI generated

Tax authority loses appeal; five-year limitation period starts next civil year after liquidation, not after issuance.

Case Number 0428/16.4BEVIS
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 tax authority's appeal regarding the calculation of the five-year limitation period for tax recovery. The court held that this period commences on the first day of the civil year following the liquidation year, rather than the day immediately after the liquidation's issuance. Consequently, the authority's claim was rejected because it incorrectly calculated the start date of the limitation period.

Legislator headnote

Official

OPOSIÇÃO PRESCRIÇÃO PRAZO

Keywords

AI generated
tax limitation period five year rule liquidation date civil year start tax authority appeal prescription calculation tributary law

Cited Legislation

AI generated
Art. 48.º, n.º 3 da Lei Geral Tributária

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[Nº CONVENCIONAL] JSTA000P35033

[Nº DO DOCUMENTO] SA2202602040428/16

[RECORRENTE] AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] AA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EE9FD93532349EF080258D960041AE02?OpenDocument

SUMÁRIO

O prazo de cinco anos a que alude o artigo 48.º, n.º 3, da Lei Geral Tributária conta-se a partir do primeiro dia do ano civil subsequente ao ano da liquidação e não do dia imediatamente seguinte ao da emissão da liquidação.