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002306 AI generated

Portuguese court holds 1981 amnesty inapplicable to pension box contributions as they are not taxes.

Case Number 002306
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

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The Supreme Administrative Court ruled that the amnesty law of 1981 did not apply to contributions owed to pension boxes. The Fazenda Nacional argued the amnesty covered all fiscal debts, while the pension box contended its contributions were distinct from taxes. The court decided the amnesty was inapplicable because pension box contributions lack the legal nature of taxes required for such amnesty provisions.

Legislator headnote

Official

AMNISTIA INFRACÇÃO AS LEIS DA PREVIDENCIA INFRACÇÃO FISCAL IMPOSTO RECEITA PARAFISCAL

Keywords

AI generated
amnesty law applicability pension box contributions parafiscal contributions nature tax amnesty scope fiscal debt exemption

Cited Legislation

AI generated
Lei 3/81 de 1981
Art. 127 da Lei de Regime Jurídico das Contribuições Parafiscais

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Full text

[AREA TEMATICA 1] DIR FISC - 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. [1ª PAG. DE PUBLICACAO DO ACORDAO] 22 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 06/03/1982 [DATA DO APENDICE] 05/06/1986 [INDICACOES EVENTUAIS] JURISPRUDENCIA UNIFORME. [Nº CONVENCIONAL] JSTA00005283 [Nº DO DOCUMENTO] SA219830112002306 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] INACIO ALMEIDA & SANTOS LDA [REFERENCIA A DOUTRINA] ALBERTO XAVIER MANUAL DE DIREITO FISCAL VI PAG68. [REFERENCIA A PARECERES] P CCORP IN PARECERES DA CAMARA CORPORATIVA 1961 VI PAG91 PAG231. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/12F1F02EFEF9FDDB802568FC0038465A?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.