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002057 AI generated

Portuguese Supreme Court holds 1981 tax amnesty inapplicable to social security contributions as they are not taxes.

Case Number 002057
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the Fazenda Nacional's request for jurisdictional review regarding the applicability of the 1981 tax amnesty. The State argued the amnesty covered all debts, while the taxpayer contended that social security contributions to pension funds are distinct from taxes. The court ruled that since these contributions lack the nature of taxes, the amnesty law does not apply to them.

Legislator headnote

Official

AMNISTIA INFRACÇÃO FISCAL DIVIDA A PREVIDENCIA IMPOSTO

Keywords

AI generated
tax amnesty applicability social security contributions tax nature distinction jurisdictional review fiscal debt exemption

Cited Legislation

AI generated
Lei 3/81 de 1981
Art. 127 da Lei 45266 de 1963

Cited Case Law

AI generated
AC STA 2 Secção Proc. 1798 de 1982
AC STA 2 Secção Proc. 1824 de 1982

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Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS / RECEITA PARAFISCAL. [AREA TEMATICA 2] DIR SEG SOC. [LEGISLACAO NACIONAL] L 3/81 DE 1981/03/13 ART1 J. D 45266 DE 1963/09/23 ART127. [JURISPRUDENCIA NACIONAL] AC STA 2 SECÇÃO PROC1798 DE 1982/02/17. AC STA 2 SECÇÃO PROC1824 DE 1982/02/17. [1ª PAG. DE PUBLICACAO DO ACORDAO] 501 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 03/11/1982 [DATA DO APENDICE] 12/05/1985 [Nº CONVENCIONAL] JSTA00006200 [Nº DO DOCUMENTO] SA219820630002057 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] JOSE FERNANDO DA SILVA OLIVEIRA & FILHOS LDA [REFERENCIA A DOUTRINA] ALBERTO XAVIER MANUAL DE DIREITO FISCAL PAG68. [REFERENCIA A PARECERES] P CCORP IN PARECERES 1961 VI PAG91-231. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0933F1FBAAF069DA802568FC003852A4?OpenDocument

SUMÁRIO

Não e aplicavel a amnistia da Lei 3/81 as contribuições devidas as caixas de previdencia, dado não terem a natureza de impostos.