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010644 AI generated

Tax exemption norms are exceptional and cannot be applied by analogy or interpreted extensively.

Case Number 010644
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 taxpayer's request for a judicial remedy regarding tax compensation exemptions. The taxpayer argued for an extensive interpretation and analogical application of exemption norms, while the Public Treasury contended that such norms are exceptional in nature. The court ruled that exceptional tax exemptions strictly prohibit analogical application or extensive interpretation to ensure fiscal stability.

Legislator headnote

Official

ISENÇÃO DE IMPOSTO DE COMPENSAÇÃO NORMA EXCEPCIONAL INTERPRETAÇÃO EXTENSIVA ANALOGIA

Keywords

AI generated
tax exemption norms exceptional character analogy prohibition extensive interpretation tax compensation fiscal stability judicial remedy

Cited Legislation

AI generated
DL 45331 de 1963/10/28, Art. 22
DL 45331 de 1963/10/28, Art. 23
DL 354-A/82 de 1982/09/04
DL 354-A/82 DE 1982/09/04.
DL 255-A/82 de 1982/06/30
DL 255-A/82 DE 1982/06/30.

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Full text

[AREA TEMATICA 1] DIR FISC - COMPENSAÇÃO. [LEGISLACAO NACIONAL] DL 45331 DE 1963/10/28 ART22 ART23. DL 354-A/82 DE 1982/09/04. DL 255-A/82 DE 1982/06/30. [1ª PAG. DE PUBLICACAO DO ACORDAO] 1196 [ANO DA PUBLICACAO] 89 [APENDICE] DR [DATA DE ENTRADA] 06/14/1989 [DATA DO APENDICE] 04/30/1992 [Nº CONVENCIONAL] JSTA00024920 [Nº DO DOCUMENTO] SA219891115010644 [OBJECTO] SENT TT1INST LISBOA PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] CAMINHOS DE FERRO PORTUGUESES EP [RECORRIDO 1] FAZENDA PUBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/52D455AA196A7EB5802568FC00378DF9?OpenDocument

SUMÁRIO

As normas que concedem isenções de impostos tem caracter excepcional não podendo nem devendo ser aplicadas por analogia nem delas se fazer interpretação extensiva.