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016308 AI generated

Portuguese court allows tax evasion conviction conversion from Art 78 to Art 79 of Capital Tax Code despite late document submission.

Case Number 016308
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court partially allowed the taxpayer's request to convert the fiscal offense from Article 78 to Article 79 of the Capital Tax Code. Although the defendant had submitted required elements to the finance directorate after the proceedings were already instituted, the court found this did not preclude the statutory conversion. The decision rests on the interpretation that the timing of document submission does not invalidate the procedural mechanism for offense conversion under the cited code articles.

Legislator headnote

Official

INFRACÇÃO FISCAL CONVOLAÇÃO IMPOSTO DE CAPITAIS

Keywords

AI generated
Capital Tax Code Fiscal Offense Conversion Late Document Submission Tax Evasion Proceedings Portuguese Administrative Law

Cited Legislation

AI generated
Código do Imposto de Capitais, Artigo 59
Código do Imposto de Capitais, Artigo 78
Código do Imposto de Capitais, Artigo 79

Cited Case Law

AI generated
Supreme Administrative Court, 1967/12/06, AD N78 AnovII p.89
Supreme Administrative Court, 1968/11/20, AD N87 AnovIII p.379

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Full text

[AREA TEMATICA 1] DIR FISC - CAPITAIS. DIR PROC TRIBUT CONT - TRANSGRESSÃO.

[LEGISLACAO NACIONAL] CICAP62 ART59 ART76 ART78 ART79 ART83.

[JURISPRUDENCIA NACIONAL] AC STA DE 1967/12/06 IN AD N78 ANOVII PAG89. AC STA DE 1968/11/20 IN AD N87 ANOVIII PAG379.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 315

[ANO DA PUBLICACAO] 71

[APENDICE] DG

[DATA DE ENTRADA] 07/09/1970

[DATA DO APENDICE] 11/10/1972

[Nº CONVENCIONAL] JSTA00017082

[Nº DO DOCUMENTO] SA219710609016308

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] CONFECÇÕES DARBEL LDA

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F6FCB5CF49FF87D0802568FC00373407?OpenDocument

SUMÁRIO

E de convolar da infracção punida pelo artigo 78 para a do artigo 79, ambos do Codigo do Imposto de Capitais, mesmo que o arguido haja enviado os elementos de que trata o artigo 59 a direcção de finanças ja depois de instaurado o processo de transgressão.