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000729 AI generated

Industrial contribution exemption granted to economic coordination bodies under specific statutory provisions.

Case Number 000729
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 ruled that economic coordination bodies are exempt from paying industrial contributions. The Fazenda Nacional challenged the Junta Nacional do Vinho's non-payment, arguing the entity should be liable under general industrial contribution statutes. The court decided in favor of the Junta, establishing that such coordination bodies fall outside the scope of entities subject to industrial contribution obligations.

Legislator headnote

Official

ORGANISMO DE COORDENAÇÃO ECONOMICA CONTRIBUIÇÃO INDUSTRIAL

Keywords

AI generated
industrial contribution exemption economic coordination bodies Fazenda Nacional liability Junta Nacional do Vinho administrative contribution statute

Cited Legislation

AI generated
DL 268/06 de 1936, Art. 1
Estatuto do Trabalho Nacional, Art. 41
DL 267/57 de 1936, Art. 2
D 27977 de 1937, Arts. 1, 19, 20, 26, 27
D 16731 de 1929, Art. 27
CCOM 888, Art. 13

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL.

[LEGISLACAO NACIONAL] DL 26806 DE 1936/07/18 ART1. ESTATUTO DO TRABALHO NACIONAL ART41. DL 26757 DE 1936/07/08 ART2. D 27977 DE 1937/08/19 ART1 ART19 ART20 ART26 ART27. D 16731 DE 1929/04/13 ART27. CCOM888 ART13.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 0 [ANO DA PUBLICACAO] 1957 [DATA DE ENTRADA] 04/24/1953 [Nº CONVENCIONAL] JSTA00000173 [Nº DO DOCUMENTO] SAP19540218000729 [Nº DO VOLUME] VIII [OBJECTO] AC 2 SECÇÃO PROC11593. [PAGINA] 32 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] JUNTA NAC DO VINHO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/500D924DF2486E2F802568FC0037FCC5?OpenDocument

SUMÁRIO Não se acham sujeitos ao pagamento de contribuição industrial os organismos de coordenação economica.