{"id":836582,"date":"2026-05-05T01:21:52","date_gmt":"2026-05-04T23:21:52","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-66-08-5bectb-2025-11-27\/"},"modified":"2026-05-05T01:21:52","modified_gmt":"2026-05-04T23:21:52","slug":"acordao-tribunal-central-administrativo-sul-processo-66-08-5bectb-2025-11-27","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-66-08-5bectb-2025-11-27\/","title":{"rendered":"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 66\/08.5BECTB \u2013 2025-11-27"},"content":{"rendered":"
\n

Relator: ANA CRISTINA CARVALHO. I ? Do julgamento efectuado pelo Tribunal sobre a consist?ncia dos pressupostos em que se fundamentou a AT para a avalia??o da mat?ria tribut?vel por m?todos indirectos, n?o decorre necessariamente a prova de que a sua concreta quantifica??o est? correcta e n?o padece de excesso, por se poder configurar a hip?tese de, provados os pressupostos para o recurso a avalia??o indirecta, a sua quantifica??o se apresentar desadequada e irrazo?vel em fun??o dos elementos dispon?veis, ou adequada e razo?vel, podendo o contribuinte infirm?-la demonstrando a sua despropor??o com provas concretas que conduzam a tal conclus?o; II — Alegando o impugnante que existia excesso de quantifica??o, cabia-lhe provar esse excesso; III — A escolha de um dos m?todos de quantifica??o que o legislador elencou no artigo 90.?, n.? 1, da LGT, cabe ? AT devendo revelar-se o mais adequado a permitir a maior aproxima??o poss?vel ? verdadeira situa??o tribut?ria do contribuinte, admitindo-se no resultado a que conduz, uma margem de erro que n?o seja manifesta.<\/p>\n

\n

Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

Portails officiels portugais (DGSI \/ Tribunal Constitucional). Republication en metadata_only par prudence licencielle ; consulter la source officielle pour le texte authentique.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Relator: ANA CRISTINA CARVALHO. I ? Do julgamento efectuado pelo Tribunal sobre a consist?ncia dos pressupostos em que se fundamentou a AT para a avalia??o da mat?ria tribut?vel por m?todos indirectos, n?o decorre necessariamente a prova de que a sua concreta quantifica??o est? correcta e n?o padece de excesso, por se poder configurar a hip?tese de, provados os pressupostos para o recurso a avalia??o indirecta, a sua quantifica??o se apresentar desadequada e irrazo?vel em fun??o dos elementos dispon?veis, ou adequada e razo?vel, podendo o contribuinte infirm?-la demonstrando a sua despropor??o com provas concretas que conduzam a tal conclus?o; II — Alegando o impugnante que existia excesso de quantifica??o, cabia-lhe provar esse excesso; III — A escolha de um dos m?todos de quantifica??o que o legislador elencou no artigo 90.?, n.? 1, da LGT, cabe ? AT devendo revelar-se o mais adequado a permitir a maior aproxima??o poss?vel ? verdadeira situa??o tribut?ria do contribuinte, admitindo-se no resultado a que conduz, uma margem de erro que n?o seja manifesta.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7762],"kji_court":[65418],"kji_chamber":[],"kji_year":[8463],"kji_subject":[7612],"kji_keyword":[46438,23465,7636,66287],"kji_language":[7770],"class_list":["post-836582","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-tribunal-central-administrativo-sul","kji_year-8463","kji_subject-fiscal","kji_keyword-administrativo","kji_keyword-central","kji_keyword-tribunal","kji_keyword-tribut","kji_language-pt"],"yoast_head":"\nAc\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 66\/08.5BECTB \u2013 2025-11-27 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-66-08-5bectb-2025-11-27\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 66\/08.5BECTB \u2013 2025-11-27\" \/>\n<meta property=\"og:description\" content=\"Relator: ANA CRISTINA CARVALHO. I ? Do julgamento efectuado pelo Tribunal sobre a consist?ncia dos pressupostos em que se fundamentou a AT para a avalia??o da mat?ria tribut?vel por m?todos indirectos, n?o decorre necessariamente a prova de que a sua concreta quantifica??o est? correcta e n?o padece de excesso, por se poder configurar a hip?tese de, provados os pressupostos para o recurso a avalia??o indirecta, a sua quantifica??o se apresentar desadequada e irrazo?vel em fun??o dos elementos dispon?veis, ou adequada e razo?vel, podendo o contribuinte infirm?-la demonstrando a sua despropor??o com provas concretas que conduzam a tal conclus?o; II - Alegando o impugnante que existia excesso de quantifica??o, cabia-lhe provar esse excesso; III - A escolha de um dos m?todos de quantifica??o que o legislador elencou no artigo 90.?, n.? 1, da LGT, cabe ? 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