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0227/16 AI generated

Portuguese court declares indirect presumptive tax burden allocation method in Circular 7/2004 illegal under LGT articles 87-90.

Case Number 0227/16
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 declared the contested circular provision illegal, ruling that the indirect presumptive method for allocating financial burdens violates specific LGT articles. The appellant argued this method disregarded statutory requirements for direct burden attribution, while the tax authority maintained its validity. The court held that the circular's approach contravenes the explicit legal framework governing financial charges.

Legislator headnote

Official

BENEFÍCIOS FISCAIS ENCARGOS FINANCEIROS

Keywords

AI generated
indirect presumptive method financial burden allocation LGT articles 87 to 90 tax circular illegality direct burden attribution

Cited Legislation

AI generated
Articles 87 to 90 of the LGT
Circular 7/2004, point 7
Articles 103(1) and 104(2) of the Constitution
Articles 112(5) of the Constitution
Articles 68-A, 74(3), 81(1), 85, 87 to 90, and 100 of the LGT
Article 55 of the CPPTRIB99
Articles 31(2) and 32 of the EBFISC01
Law 30-G/00 of 2000/12/29
Law 109-B/01 of 2001/12/27
Law 32-B/02 of 2002/12/30

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Full text

[AREA TEMATICA 1] PROVIDO

[LEGISLACAO NACIONAL] DIR FISC - IRC

[JURISPRUDENCIA NACIONAL] CONST05 ART103 N1 ART104 N2 ART112 N5.; LGT98 ART68-A ART74 N3 ART81 N1 ART85 ART87 - ART90 ART100.; CPPTRIB99 ART55. ; EBFISC01 ART31 N2 ART32.; L 30-G/00 DE 2000/12/29.; L 109-B/01 DE 2001/12/27; L 32-B/02 DE 2002/12/30.; CIRCULAR 7/04 DE 2004/03/30.

[DATA DE ENTRADA] 02/25/2016

[Nº CONVENCIONAL] JSTA00070050

[Nº DO DOCUMENTO] SA2201703080227

[OBJECTO] SENT TAF PORTO

[RECORRENTE] A...........,SGPS,SA

[RECORRIDO 1] AT - AUTORIDADE TRUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5704EE0D1F7F25B9802580DF004E3EED?OpenDocument

SUMÁRIO

O ponto 7. da Circular n.º 7/2004, de 30.03, da DSIRC, estabelece um método indirecto, presuntivo, de afectação de encargos financeiros em desrespeito dos artigos 87º a 90º da LGT sendo, por isso, ilegal.