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003472 AI generated

Administrative court dismisses tax liquidation appeal when no substantive tax facts exist to support the act.

Case Number 003472
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal dismissed the taxpayer's appeal against a tax liquidation act, ruling that the absence of substantive tax facts constitutes a valid ground for judicial challenge. The taxpayer argued the liquidation violated substantive law because it lacked factual basis, while the State contended the procedural act was valid. The court held that performing a liquidation without established tax facts violates the underlying law by failing to meet its essential prerequisites.

Legislator headnote

Official

ACTO TRIBUTARIO LIQUIDAÇÃO VIOLAÇÃO DE LEI SUBSTANTIVA IMPUGNAÇÃO JUDICIAL FUNDAMENTO

Keywords

AI generated
tax liquidation act absence of tax facts violation of substantive law judicial challenge procedural prerequisites

Cited Legislation

AI generated
Art. 268, n.º 3 of the Constitution
Arts. 3, 4, 5 of the Code of Procedure for Taxes and Contributions
Arts. 729, 730 of the Code of Civil Procedure
Art. 21, n.º 4 of the Administrative Procedure Code
Art. 1 of the Law on Administrative Procedure

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. DIR PROC FISC GRAC - LIQUIDAÇÃO.

[LEGISLACAO NACIONAL] CONST82 ART268 N3. CPCI63 ART3 ART4 ART5. CPC67 ART729 ART730. ETAF84 ART21 N4. LPTA85 ART1.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 1302

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 10/01/1985

[DATA DO APENDICE] 12/31/1987

[Nº CONVENCIONAL] JSTA00005961

[Nº DO DOCUMENTO] SA219861126003472

[OBJECTO] SENT TT1INST PORTO PER SALTUM.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] COPIPRONTO-SOC DE REPRODUÇÃO DE DOCUMENTOS LDA

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA A DOUTRINA] ALFREDO SOUSA E SILVA PAIXÃO CODIGO DE PROCESSO DAS CONTRIBUIÇÕES E IMPOSTOS COMENTADO E ANOTADO 2ED ART3 ART4 ART5. MARCELLO CAETANO MANUAL DE DIREITO ADMINISTRATIVO VI PAG471. ALBERTO XAVIER MANUAL DE DIREITO FISCAL VI PAG251.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EEB2DF9B1AA680C4802568FC00384F6E?OpenDocument

SUMÁRIO

I - E com o significado de acto de liquidação que a lei, nos arts. 3, 4 e 5 do Codigo de Processo das Contribuições e Impostos (CPCI) usa a expressão

"acto tributario".

II - A inexistencia de factos tributarios constitui fundamento expresso de impugnação do acto de liquidação.

III - A pratica deste, na ausencia de factos tributarios, gera violação da lei de fundo, por inverificação dos pressupostos.