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013/17 AI generated

Portuguese court rules insurance mediation fees are not exempt from stamp duty under Article 7 of the Stamp Duty Code.

Case Number 013/17
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 commissions charged by banks for insurance mediation activities are not covered by the stamp duty exemption in Article 7 of the Stamp Duty Code. The Recurrent, a bank, argued for the exemption, but the Court held that these specific fees fall under the general tax rate listed in item 22.2 of the General Stamp Duty Table. Consequently, the tax authority's claim for payment was upheld, establishing that such intermediary fees do not qualify for the statutory exemption.

Legislator headnote

Official

IMPOSTO DE SELO BANCO MEDIADOR DE SEGUROS

Keywords

AI generated
Stamp Duty Code Insurance Mediation Tax Exemption Bank Commissions Portuguese Tax Law

Cited Legislation

AI generated
Art. 7º n.º 1, alínea e) do Código do Imposto de Selo
I - As comissões cobradas pelos Bancos no exercício da actividade de mediação de seguros não se encontram abrangidas pela isenção a que alude a alínea e) do nº 1 do art. 7º do Código do Imposto de Selo.
Tabela Geral de Imposto de Selo, item 22.2

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Full text

[Nº CONVENCIONAL] JSTA000P21542

[Nº DO DOCUMENTO] SA220170308017

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

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5EC34FDB82B9B130802580DF003FF79E?OpenDocument

SUMÁRIO

I - As comissões cobradas pelos Bancos no exercício da actividade de mediação de seguros não se encontram abrangidas pela isenção a que alude a alínea e) do nº 1 do art. 7º do Código do Imposto de Selo.

II - A taxa de imposto de selo aplicável a essas comissões é a que consta da verba 22.2 da Tabela Geral de Imposto de Selo.