Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
000880 AI generated

Portuguese Supreme Court denies industrial cooperative's fiscal exemption for industrial contribution based on personal consumption definition.

Case Number 000880
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court rejected the industrial cooperative's request for a fiscal exemption on industrial contributions. The court held that cooperatives of consumption are strictly limited to personal consumption activities, excluding industrial production. Consequently, the cooperative failed to qualify for the statutory exemption granted to such entities.

Legislator headnote

Official

COOPERATIVA DE CONSUMO COOPERATIVA DE PRODUÇÃO CONTRIBUIÇÃO INDUSTRIAL ISENÇÃO FISCAL

Keywords

AI generated
industrial contribution fiscal exemption consumption cooperative personal consumption industrial production administrative appeal Portuguese law

Cited Legislation

AI generated
Decreto n. 16731 de 1929, n. 4, art. 29
Decreto n. 22513 de 1933, art. 1
Lei de 1867, n. 21, art. 21
Lei n. 1368 de 1922, n. 3, art. 3
Decreto-Lei n. 22513 de 1933, n. 1, art. 4

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL. DIR PROC FISC GRAC - MATERIA COLECTAVEL. DIR PROC TRIBUT CONT - REC JURISDICIONAL.

[LEGISLACAO NACIONAL] D 16731 DE 1929/04/13 ART29 N4. L DE 1867/07/02 ART21. L 1368 DE 1922/09/21 ART3. DL 22513 DE 1933/05/12 ART1 ART4.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 0

[ANO DA PUBLICACAO] 1959

[DATA DE ENTRADA] 01/13/1956

[Nº CONVENCIONAL] JSTA00000313

[Nº DO DOCUMENTO] SAP19561215000880

[Nº DO VOLUME] IX

[OBJECTO] AC 2 SECÇÃO PROC12321.

[PAGINA] 50

[PRIVACIDADE] 01

[RECORRENTE] CIMNOR COOP DOS INDUSTRIAIS METALURGICOS E METALOMECANICOS DO NORTE

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA A DOUTRINA] JOSE TAVARES SOCIEDADES E EMPRESAS COMERCIAIS PAG250. FRANCESCO FERRARA INTERPRETAÇÃO DAS LEIS PAG34. ADRIANO ANTERO COMENTARIO AO CODIGO COMERCIAL PORTUGUES VI PAG402. ANDRE GIDE COURS ECONOMIE POLITIQUE 8ED VI PAG257.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/11F071995ADCFB98802568FC0037FE8B?OpenDocument

SUMÁRIO

As cooperativas de consumo a que se refere a segunda parte do n. 4. do artigo 29. do

Decreto n. 16731, de 12 de Abril de 1929, esclarecido e completado pelo artigo 1. do Decreto n. 22513, de 12 de Março de 1933, são so as de consumo pessoal.