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000739 AI generated

Portuguese court dismisses fiscal penalty for unpaid tax when taxpayer proves payment occurred.

Case Number 000739
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court of Portugal extinguished the administrative proceeding against Manuel Dias regarding a fiscal infraction for unpaid property transfer tax. The respondent, the National Treasury, argued for the penalty's validity, while the appellant contended that the tax had been paid. The court ruled that the infraction was amnestied under Article 5 of Decree-Law 217/76 because the payment was substantiated, thereby nullifying the penalty.

Legislator headnote

Official

SISA INFRACÇÃO FISCAL AMNISTIA CONDICIONADA PAGAMENTO DE IMPOSTO COMPRA E VENDA CONTRATO PROMESSA

Keywords

AI generated
Portuguese Property Transfer Tax Conditional Tax Amnesty Administrative Infraction Extinction Fiscal Penalty Dismissal Payment Proof Requirement

Cited Legislation

AI generated
DL 217/76 de 25 de Março, Art. 5

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] DL 217/76 DE 1976/03/25 ART5. [1ª PAG. DE PUBLICACAO DO ACORDAO] 692 [ANO DA PUBLICACAO] 76 [APENDICE] DR [DATA DE ENTRADA] 03/26/1976 [DATA DO APENDICE] 12/17/1979 [Nº CONVENCIONAL] JSTA00013809 [Nº DO DOCUMENTO] SA219760707000739 [OBJECTO] DESP. [PRIVACIDADE] 01 [RECORRENTE] DIAS , MANUEL [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F45AAAF9CD7BA9DB802568FC00370F18?OpenDocument

SUMÁRIO

E de considerar amnistiada pelo artigo 5 do Decreto-Lei n. 217/76, de 25 de Março, a infracção de falta de pagamento de sisa, por se mostrar ter sido pago tal imposto.