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002504 AI generated

Portuguese Supreme Court upheld the constitutionality of mandatory coordination organization fees despite their tax-like nature.

Case Number 002504
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 dismissed the constitutional challenge filed by Socer-Soc Central de Resinas SARL against mandatory fees paid to economic coordination bodies. The taxpayer argued these charges constituted unconstitutional taxes, while the State contended they were lawful administrative fees. The court ruled that the specific legislative framework governing these organizations validated the charges regardless of their economic characteristics.

Legislator headnote

Official

RECEITA DE ORGANISMO DE COORDENAÇÃO ECONOMICA TAXA IMPOSTO ARGUIÇÃO DE INCONSTITUCIONALIDADE OPOSIÇÃO A EXECUÇÃO

Keywords

AI generated
economic coordination fees constitutional challenge administrative legality tax classification state revenue authority

Cited Legislation

AI generated
DL 428/72
[LEGISLACAO NACIONAL] DL 428/72.
PORT 28/75
[AREA TEMATICA 1] DIR FISC - IMPOSTOS. DIR PROC TRIBUT CONT - OPOSIÇÃO. [AREA TEMATICA 2] DIR CONST - SISTEM FINANC FISC. [LEGISLACAO NACIONAL] DL 428/72. PORT 28/75. RCR 159/82 IN DR 1982/09/02.
RCR 159/82
RCR 159/82 IN DR 1982/09/02.

Cited Case Law

AI generated
AC CC 221 DE 1980/07/17
[JURISPRUDENCIA NACIONAL] AC CC 221 DE 1980/07/17 IN AP-DR 1981/04/16 PAG31.
AC CC PROC21/79 DE 1981/01/08
AC CC PROC21/79 DE 1981/01/08.
AC CC PROC234/80
AC CC PROC234/80 IN AP-DR 1981/04/16 PAG31.
AC STA PROC1805 DE 1982/03/10
AC STA PROC1805 DE 1982/03/10.
AC STA PROC2139 DE 1983/01/12
AC STA PROC2139 DE 1983/01/12.
AC TC 7/83 DE 1984/01/11
AC TC 7/83 DE 1984/01/11.

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Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS. DIR PROC TRIBUT CONT - OPOSIÇÃO. [AREA TEMATICA 2] DIR CONST - SISTEM FINANC FISC. [LEGISLACAO NACIONAL] DL 428/72. PORT 28/75. RCR 159/82 IN DR 1982/09/02.

[JURISPRUDENCIA NACIONAL] AC CC 221 DE 1980/07/17 IN AP-DR 1981/04/16 PAG31. AC CC PROC21/79 DE 1981/01/08. AC CC PROC234/80 IN AP-DR 1981/04/16 PAG31. AC STA PROC1805 DE 1982/03/10. AC STA PROC2139 DE 1983/01/12. AC STA PROC2358 DE 1983/02/09. AC STA PROC2240 DE 1983/02/17. AC STA PROC1881 DE 1983/03/09. AC STA PROC15528 DE 1983/02/10. AC STA PROC16437 DE 1983/03/03. AC STA PROC16436 DE 1983/02/17. AC STA PROC16081 DE 1983/02/24. AC TC 7/83 DE 1984/01/11. AC STA PROC1453 DE 1984/04/04. AC STA PROC1424 DE 1984/05/09.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 514 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 03/25/1983 [DATA DO APENDICE] 09/10/1986 [Nº CONVENCIONAL] JSTA00003982 [Nº DO DOCUMENTO] SA219840530002504 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SOCER-SOC CENTRAL DE RESINAS SARL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/62F04FDAAD583DFE802568FC003832DC?OpenDocument

SUMÁRIO

I - Os diplomas que estabelecem a obrigatoriedade do pagamento de "taxas" aos organismos de coordenação economica não são inconstitucionais.

II - Isto mesmo que tais tributos hajam de classificar-se de impostos. III - Dai a legalidade das referidas taxas.