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002124 AI generated

Portuguese court holds Social Security law violations are not fiscal and thus exempt from the 1981 tax amnesty.

Case Number 002124
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the Fazenda Nacional's request for jurisdiction over a Social Security law violation, ruling that such offenses are not fiscal in nature. The Fazenda Nacional argued for amnesty applicability under Article 1, paragraph J, of Law 3/81, while the defendant contended the offense fell outside the amnesty scope. The court decided that since Social Security contributions are regulated by distinct legislation from tax law, the amnesty provision did not apply to this specific infringement.

Legislator headnote

Official

AMNISTIA INFRACÇÃO FISCAL INFRACÇÃO AS LEIS DA SEGURANÇA SOCIAL

Keywords

AI generated
Social Security Law Tax Amnesty Fiscal Nature Jurisdictional Recourse Portuguese Administrative Law

Cited Legislation

AI generated
L 3/81 de 13-3-01, alínea j) do artigo 1

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Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS / RECEITA PARAFISCAL. [AREA TEMATICA 2] DIR SEG SOC. [LEGISLACAO NACIONAL] L 3/81 DE 1981/03/13 ART1 J. [1ª PAG. DE PUBLICACAO DO ACORDAO] 661 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 03/31/1982 [DATA DO APENDICE] 12/05/1985 [INDICACOES EVENTUAIS] JURISPRUDENCIA UNIFORME. [Nº CONVENCIONAL] JSTA00006277 [Nº DO DOCUMENTO] SA219820722002124 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] RODRIGUES , JOSE [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F0B16644CCF58619802568FC003853AF?OpenDocument

SUMÁRIO

As infracções as leis que regulamentam as contribuições para a Segurança Social não são de natureza fiscal e, portanto, não lhes e aplicavel a amnistia concedida pela alinea j) do artigo 1 da Lei 3/81, de 13-3.