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002511 AI generated

Portuguese court holds Model 6 tax declaration obliges buyer to submit order notes to seller.

Case Number 002511
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal regarding the obligation to submit order notes for Model 6 tax declarations. The court ruled that buyers must provide these notes to sellers when acquiring goods under such declarations, making the seller responsible for the transaction tax if notes are missing. This decision clarifies the procedural requirement for tax compliance in cross-border or specific domestic transactions.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES DECLARAÇÃO MODELO 5 DECLARAÇÃO MODELO 6 NOTA DE ENCOMENDA

Keywords

AI generated
Portuguese Tax Law Model 6 Declaration Order Notes Obligation Transaction Tax Liability Fiscal Procedure Code Administrative Appeal Supplier Responsibility

Cited Legislation

AI generated
Code of Fiscal Procedure Art. 1
Code of Fiscal Procedure Art. 3
Code of Fiscal Procedure Art. 48
Code of Fiscal Procedure Art. 63
Code of Fiscal Procedure Art. 64
Code of Fiscal Procedure Art. 65
Code of Fiscal Procedure Art. 66
Code of Fiscal Procedure Art. 67
Code of Fiscal Procedure Art. 68
Code of Fiscal Procedure Art. 70
Code of Fiscal Procedure Art. 72
Code of Fiscal Procedure Art. 75
Code of Fiscal Procedure Art. 76
Code of Fiscal Procedure Art. 81
Code of Fiscal Procedure Art. 82

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES.

[LEGISLACAO NACIONAL] CIT66 ART1 G ART3 A ART48 ART63 ART64 ART65 PAR1 PAR3 ART66 ART67 ART68 PAR1 PAR3 ART70 N2 PAR1 ART72 ART75 N1 N2 N3 N4 ART76 ART81 ART82 ART87 ART89 ART94 ART95 ART99 ART109. DL 298/81 DE 1981/10/30 ART12. DL 315/82 DE 1982/08/05 ART1.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 605

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 04/08/1983

[DATA DO APENDICE] 06/20/1986

[Nº CONVENCIONAL] JSTA00005449

[Nº DO DOCUMENTO] SA219831102002511

[OBJECTO] AC T2INSTCI.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] COSTA , BEATRIZ

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA A DOUTRINA] CARDOSO MOTA O IMPOSTO DE TRANSACÇÕES PAG437.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/552B57C08382CFA0802568FC00384893?OpenDocument

SUMÁRIO

I - O adquirente, por grosso, que pretenda adquirir mercadorias ao abrigo das declarações modelos 5 ou

6 carece de entregar ao fornecedor as respectivas notas de encomenda.

II - Dai que seja responsavel pelo respectivo imposto de transacções aquele que forneceu mercadorias com base na declaração modelo 6, mas sem que os adquirentes lhe hajam entregue as correspondentes notas de encomenda.