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001881 AI generated

Portuguese Supreme Court upheld mandatory economic coordination organization fees as constitutional despite their tax-like nature.

Case Number 001881
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously rejected the challenge against mandatory fees imposed on economic coordination organizations. The appellant argued these charges constituted unconstitutional taxes lacking legislative authorization, while the State contended they were valid administrative levies. The court ruled that although these fees function similarly to taxes, they remain legal because they are established by specific legislation and serve a distinct coordination purpose rather than general revenue collection.

Legislator headnote

Official

ORGANISMO DE COORDENAÇÃO ECONOMICA TAXA INCIDENCIA AUTORIZAÇÃO LEGISLATIVA LEI DO ORÇAMENTO INCONSTITUCIONALIDADE ORGANICA INSTITUTO DOS PRODUTOS FLORESTAIS

Keywords

AI generated
economic coordination fees constitutional tax authorization mandatory administrative levies fiscal coordination bodies legislative budgetary law

Cited Legislation

AI generated
Constitutional Art. 106
Constitutional Art. 167
Constitutional Art. 168
Constitutional Art. 207
Constitutional Law 21-A/79 Art. 31
Decree-Law 374-L/79 Art. 6

Cited Case Law

AI generated
Supreme Administrative Court Decision of 1983/02/10
Supreme Administrative Court Decision of 1983/02/24

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Full text

[AREA TEMATICA 1] DIR FISC - TAXA.

[AREA TEMATICA 2] DIR CONST.

[LEGISLACAO NACIONAL] CONST76 ART106 ART167 O ART168 ART207. CPCI63 ART153 ART155 A ART176 A. L 21-A/79 DE 1979/06/25 ART31. DL 374-L/79 DE 1979/09/10. L 43/79 DE 1979/09/07 ART6.

[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/10. AC STA DE 1983/02/24.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 211

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 05/25/1983

[DATA DO APENDICE] 07/30/1986

[Nº CONVENCIONAL] JSTA00002239

[Nº DO DOCUMENTO] SAP19840411001881

[OBJECTO] AC 2 SECÇÃO.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] MANUEL GAMEIRO SISUDO LDA

[RECORRIDO 1] FAZENDA PUBLICA NACIONAL

[REFERENCIA PUBLICACAO 1] AD N275 ANOXXIII PAG1315

[REFERENCIA A PARECERES] P CC DE 1980/06/17 IN AP-DR 1982/01/18 PAG10. P CC DE 1981/01/08 IN AP-DR 1982/01/18 PAG89. P CC DE 1981/05/06 IN AP-DR 1981/04/16.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/01CD9E8BBCFA6B2F802568FC00381B1F?OpenDocument

SUMÁRIO

I - Os diplomas que estabelecem a obrigatoriedade do pagamento de taxas aos organismos de coordenação economica não são inconstitucionais.

II - Isto ainda que esses tributos hajam de clarificar-se como impostos.

III - Dai a legalidade das referidas taxas.