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000760 AI generated

Supreme Administrative Court dismisses tax appeal regarding capital increase tax and compensation rate application.

Case Number 000760
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the tax appeal filed by Sonap against the State Budget Office. The appellant argued that the capital increase via reserve incorporation should not trigger the capital application tax and compensation rate established in the 1947 law. The court ruled that the specific statutory provisions mandate the application of these taxes to this type of capital increase, thereby upholding the original administrative decision.

Legislator headnote

Official

AUMENTO DE CAPITAL INCORPORAÇÃO DE FUNDOS DE RESERVA IMPOSTO DE APLICAÇÃO DE CAPITAIS TAXA DE COMPENSAÇÃO SOCIEDADE ANONIMA

Keywords

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capital increase tax reserve incorporation compensation rate succession tax corporate capital tax appeal dismissal administrative budget

Cited Legislation

AI generated
Art. 10 of Law No. 2022/1947
Art. 2 of Decree-Law No. 33128/1943
Art. 2 and 3 of Decree-Law No. 39125/1953

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Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS / CAPITAIS.

[LEGISLACAO NACIONAL] L 2022 DE 1947/05/22 ART10 PAR2. DL 33128 DE 1943/10/12 ART2. DL 37725 DE 1950/01/02. DL 38620 DE 1952/01/29. DL 39125 DE 1953/03/06 ART2 ART3. D 4692 DE 1918/07/12. D 16731 ART36. D 36494 DE 1947/09/05.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 0

[ANO DA PUBLICACAO] 1957

[DATA DE ENTRADA] 11/27/1953

[Nº CONVENCIONAL] JSTA00000211

[Nº DO DOCUMENTO] SAP19550606000760

[Nº DO VOLUME] VIII

[OBJECTO] AC 1 SECÇÃO PROC4061.

[PAGINA] 22

[PRIVACIDADE] 01

[RECORRENTE] SONAP

[RECORRIDO 1] SSE DO ORÇAMENTO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5960191756C03EEE802568FC0037FD2E?OpenDocument

SUMÁRIO

Pela elevação do capital duma sociedade anonima por incorporação de reservas e devido não so o imposto sobre a aplicação de capitais, secção B, como tambem a taxa de compensação do imposto sobre as sucessões e doações, criada pelo artigo 10. da Lei n. 2022, de 22 de Maio de 1947.