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002678 AI generated

Court holds fire service tax and municipal tax are distinct, allowing collection for same insurer and period.

Case Number 002678
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 taxpayer's request for judicial review regarding the collection of two taxes. The court found that the fire service tax under Article 708 of the Code and the municipal tax under Article 5 of Law 10/79 constitute distinct fiscal obligations. Consequently, the court ruled that collecting both taxes for the same period and insurer does not constitute illegal duplication.

Legislator headnote

Official

IMPOSTO PARA O SERVIÇO DE INCENDIOS DUPLICAÇÃO DE COLECTA IMPOSTO MUNICIPAL

Keywords

AI generated
fire service tax municipal tax tax duplication distinct obligations judicial review fiscal collection Supreme Administrative Court

Cited Legislation

AI generated
Art. 708 of the Code of Administrative Organization
Art. 5 of Law 10/79
DL 388/78
DL 388/78 DE 1978/12/09 ART4 A.
L 1/79
L 1/79 DE 1979/01/02 ART27 A.
L 10/79
L 10/79 DE 1979/03/20 ART1 ART3 N1 C ART5 N1 A N2 N3 ART6.
Norma Regulamentar 18/79
NORMA REGULAMENTAR 18/79 IN DR IIIS 1979/03/30.
DL 418/80
DL 418/80 DE 1980/09/29 ART31 N1 C.
L 4/81
L 4/81 DE 1981/04/24 ART50 N2.
L 41/81
L 41/81 DE 1981/12/31 ART54.
L 2/83
L 2/83 DE 1983/01/18 ART52.
L 2-B/85
L 2-B/85 DE 1985/02/28 ART63 N1.
L 9/86
L 9/86 DE 1986/04/30 ART70.
CCIV66 Art. 12
CPCI63 Art. 85

Cited Case Law

AI generated
AC TC 11/83
[JURISPRUDENCIA NACIONAL] AC TC 11/83 DE 1983/10/12 IN DR 1983/10/20 IN RLJ ANO111 PAG227.
AC STA PROC3322
AC STA PROC3322 DE 1985/10/16.
AC STA PROC2693
AC STA PROC2693 DE 1986/04/30.
AC STA PROC2809
AC STA PROC2809 DE 1986/04/30.
AC STA PROC2680
AC STA PROC2680 DE 1986/05/07.
AC STA PROC2798
AC STA PROC2798 DE 1986/05/07.
AC STA PROC3070
AC STA PROC3070 DE 1986/05/07.

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Full text

[AREA TEMATICA 1] DIR FISC - INCENDIO.

[LEGISLACAO NACIONAL] CPC67 ART158 ART659 ART668 C ART716 N1. CADM40 ART704 N3 ART708 ART708 PAR1 - PAR4 PAR5 PAR11. DL 388/78 DE 1978/12/09 ART4 A. L 1/79 DE 1979/01/02 ART27 A. L 10/79 DE 1979/03/20 ART1 ART3 N1 C ART5 N1 A N2 N3 ART6. NORMA REGULAMENTAR 18/79 IN DR IIIS 1979/03/30. DL 418/80 DE 1980/09/29 ART31 N1 C. L 4/81 DE 1981/04/24 ART50 N2. L 41/81 DE 1981/12/31 ART54. L 2/83 DE 1983/01/18 ART52. L 2-B/85 DE 1985/02/28 ART63 N1. L 9/86 DE 1986/04/30 ART70. CCIV66 ART12 N1. CPCI63 ART85 PARUNICO.

[JURISPRUDENCIA NACIONAL] AC TC 11/83 DE 1983/10/12 IN DR 1983/10/20 IN RLJ ANO111 PAG227. AC STA PROC3322 DE 1985/10/16. AC STA PROC2693 DE 1986/04/30. AC STA PROC2809 DE 1986/04/30. AC STA PROC2680 DE 1986/05/07. AC STA PROC2798 DE 1986/05/07. AC STA PROC3070 DE 1986/05/07.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 841

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 11/04/1983

[DATA DO APENDICE] 12/31/1987

[Nº CONVENCIONAL] JSTA00005832

[Nº DO DOCUMENTO] SA219860702002678

[OBJECTO] AC TT2INST.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] LONDON GUARANTE AND ACCIDENT COMPANY LTD

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA A DOUTRINA] ANTUNES VARELA DO PROJECTO AO CODIGO CIVIL 1966. ALEXANDRE AMARAL DIREITO FISCAL 1959-1960 PAG96. TEIXEIRA RIBEIRO IN RLJ ANO116 PAG250. MIGUEL LINS E CELIO LOUREIRO TEORIA E PRATICA DO DIREITO TRIBUTARIO PAG302. ANTONIO BERLIRI PRINCIPIOS DE DERECHO TRIBUTARIO 1964 VI PAG118. TEIXEIRA RIBEIRO IN RLJ ANO105 PAG147. CARDOSO DA COSTA CURSO DE DIREITO FISCAL 1972 PAG234-235. SOARES MARTINEZ MANUAL DE DIREITO FISCAL PAG147.

[REFERENCIA A PARECERES] P CC 25/81. P CC 14/82. P CC 37/82.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/02D100760C3CD68F802568FC00384D73?OpenDocument

SUMÁRIO

I - Constituem impostos diferentes os exigidos a sombra do artigo 708 do CA ou sob o regime do artigo 5 da Lei 10/79, de 20-3, e legislação subsequente.

II - Dai que não ocorra duplicação da colecta quando exigidos ambos relativamente ao mesmo periodo e a mesma seguradora.