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020882 AI generated

School expenses for employees' children are deemed professional remuneration under the Professional Tax Code.

Case Number 020882
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 ruled that school expenses paid by an employer for their employees' children constitute professional remuneration for tax purposes. The Ministry of Public Prosecution challenged the classification of these periodic payments, arguing they were distinct from wages. The court held that such expenses, borne regularly and in the interest of the employees, are integral to the employment relationship and thus fall under the definition of remuneration in the Professional Tax Code.

Legislator headnote

Official

IMPOSTO PROFISSIONAL REMUNERAÇÃO DO TRABALHO DESPESAS ESCOLARES FILHOS DOS EMPREGADOS

Keywords

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professional tax code remuneration definition school expenses employee benefits tax liability periodic payments employment relationship

Cited Legislation

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Código do Imposto Profissional, art. 1
As despesas suportadas regular e periodicamente pela empresa com a frequência escolar dos filhos dos seus empregados, no interesse destes, constituem remuneração do trabalho pata os efeitos do art. 1 do Código do Imposto Profissional.
Regime Jurídico do Contrato Individual de Trabalho, art. 82, n.º 1
Código Civil, art. 1885

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Full text

[AREA TEMATICA 1] DIR FISC - PROFISSIONAL. [AREA TEMATICA 2] DIR CIV. [LEGISLACAO NACIONAL] CIP62 ART1. REGIME JURÍDICO DO CONTRATO INDIVIDUAL DE TRABALHO ART82 N1. CCIV66 ART1885. [ANO DA PUBLICACAO] 96 [DATA DE ENTRADA] 05/29/1996 [Nº CONVENCIONAL] JSTA00047194 [Nº DO DOCUMENTO] SA219961106020882 [OBJECTO] SENT TT1INST PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] MINISTERIO PUBLICO [RECORRIDO 1] KAISER ENGINEERS AND CONSTRUTORS INC - FAZENDA PUBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/034C12C64B80C605802568FC0039C01D?OpenDocument

SUMÁRIO

As despesas suportadas regular e periodicamente pela empresa com a frequência escolar dos filhos dos seus empregados, no interesse destes, constituem remuneração do trabalho pata os efeitos do art. 1 do Código do Imposto Profissional.