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0863/07 AI generated

Portuguese court dismisses judicial appeal against tax self-assessment requiring prior necessary claim under Art 131 CPPT.

Case Number 0863/07
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 judicial appeal filed by a taxpayer against a tax authority's self-assessment of Income Tax. The taxpayer argued that the procedure violated constitutional principles of effective judicial protection and the right to contest administrative acts. The court ruled that Article 131 of the Code of Administrative Tax Procedure strictly mandates a prior necessary claim before any judicial review can occur, regardless of the taxpayer's intent to avoid criminal proceedings or the triggering of an inspection.

Legislator headnote

Official

IRC AUTOLIQUIDAÇÃO IMPUGNAÇÃO JUDICIAL RECLAMAÇÃO NECESSÁRIA PRINCÍPIO DA TUTELA JUDICIAL EFECTIVA PRINCIPIO DA IMPUGNABILIDADE CONTENCIOSA DE ACTOS ADMINISTRATIVOS

Keywords

AI generated
tax self-assessment procedure necessary claim requirement judicial review exhaustion administrative tax appeal effective judicial protection income tax liability administrative exhaustion principle

Cited Legislation

AI generated
Article 131 of the Code of Administrative Tax Procedure
Article 9, paragraphs 1 and 2 of the General Tax Law
Article 95, paragraph 1 of the General Tax Law
Article 20 of the Constitution

Cited Case Law

AI generated
AC STA PROC 593/07 of 2007/10/31

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL.

[LEGISLACAO NACIONAL] CPPTRIB99 ART131. LGT98 ART9 ART95. CONST97 ART20.

[JURISPRUDENCIA NACIONAL] AC STA PROC593/07 DE 2007/10/31.

[DATA DE ENTRADA] 10/11/2007

[Nº CONVENCIONAL] JSTA00065017

[Nº DO DOCUMENTO] SA2200805210863

[OBJECTO] SENT TAF PENAFIEL PER SALTUM.

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/6E91A393D9688ABE802574580035F6E1?OpenDocument

SUMÁRIO

I - Em caso de autoliquidação, a via contenciosa abre-se apenas depois da reclamação necessária apresentada pelo contribuinte (artigo 131.º CPPT).

II - Estamos perante uma autoliquidação ainda que o contribuinte apresente a respectiva declaração fiscal referente a IRC para evitar um processo de natureza criminal e na sequência de inspecção desencadeada pela AF.

III - O artigo 131.º CPPT não viola os princípios constitucionais da tutela efectiva e da impugnabilidade contenciosa de actos administrativos nem os artigos 9.º, n.ºs 1 e 2, e 95.º, n.º 1 da LGT.