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041173 AI generated

Court dismisses penalty for tax liquidation failure, ruling no legal debt exists without proper administrative action.

Case Number 041173
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the penalty imposed on the taxpayer for failing to liquidate the tax and issue payment vouchers. The taxpayer argued that the omission was not attributable to them, while the opposing party contended that the duty was personal. The court ruled that no legal tax relationship arises without the prior administrative act of liquidation and voucher issuance, thereby absolving the taxpayer of liability for the omission.

Legislator headnote

Official

IMPOSTO DE JUSTIÇA LIQUIDAÇÃO PAGAMENTO

Keywords

AI generated
tax liquidation duty payment voucher issuance administrative omission penalty tax relationship formation functional duty non-compliance

Cited Legislation

AI generated
Art. 163.º do C.A.D.
Art. 164.º do C.A.D.

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Full text

[Nº CONVENCIONAL] JSTJ00004489 [Nº DO DOCUMENTO] SJ199010170411733 [PRIVACIDADE] 1 [PROCESSO NO TRIBUNAL RECURSO] 135/90 [REFERENCIA DE PUBLICACAO] BMJ N400 ANO1990 PAG558 [TEXTO INTEGRAL] N [TRIBUNAL RECURSO] T REL COIMBRA [URL] https://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/7E7FCB0DF85D3729802568FC00398202?OpenDocument

SUMÁRIO

I - Não tendo sido cumprido o dever funcional da liquidação do imposto e da passagem das guias necessarias ao seu pagamento não nasce a relação juridica tributaria.

II - Deste modo não pode o recorrente ser penalizado por omissão que lhe não e imputavel.