Constitutional court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.

Constitutional court upholds tax law provision on tax evasion penalties as constitutional.

Tax court denies appeal where taxpayer failed to prove tax excess despite witness testimony.

Portuguese court dismisses appeal, ruling system printouts cannot prove registered mail delivery for tax liquidation. The court held that internal system prints are merely particular documents subject to free judicial appreciation and do not demonstrate the actual dispatch of registered correspondence to the taxpayer. Without additional evidence like acceptance receipts, the burden of proving valid notification remains unmet, preserving the original judgment that the tax liquidation was ineffective due to lack of proper service within the statutory limitation period. The decision reinforces that administrative system data alone is insufficient to establish the factual occurrence of registered mail delivery. Consequently, the administrative act remains voidable, and the taxpayer's right to challenge the liquidation is upheld. This case clarifies the evidentiary standards required to prove service of tax notices via registered mail in Portuguese administrative law.

Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

Court dismisses tax appeal, ruling deposit fees for returned packaging are not taxable income.