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002143 AI generated

Portuguese Supreme Administrative Court denies tax exemption for electricity transport materials under specific transaction tax code provisions.

Case Number 002143
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court of Portugal dismissed the taxpayer's request for a transaction tax exemption on materials used in electricity transmission lines. The taxpayer argued that these materials qualified for the exemption listed in item 23 of the former List A, while the Revenue Service contended the exemption did not apply to the specific transport context. The court ruled that the statutory exemption strictly covers materials from central bars to transformation substations, thereby rejecting the broader interpretation sought by the applicant.

Legislator headnote

Official

COMPANHIA PORTUGUESA DE ELECTRICIDADE IMPOSTO DE TRANSACÇÕES ISENÇÃO DE IMPOSTO DE TRANSACÇÕES

Keywords

AI generated
transaction tax exemption electricity transmission materials List A item 23 Supreme Administrative Court Portuguese tax law

Cited Legislation

AI generated
Código do Imposto de Transacções, Art. 12, B
Decreto-Lei 315/82, Art. 3, n.º 5

Cited Case Law

AI generated
AC STAP de 1973/05/04
[JURISPRUDENCIA NACIONAL] AC STAP DE 1973/05/04 IN AD N138 PAG964.
AC STAP de 1976/03/17
AC STAP DE 1976/03/17 IN AD N175 PAG40.
AC STAP de 1977/01/27
AC STAP DE 1977/01/27 IN AD N185 PAG32.
AC STAP de 1976/03/07
AC STAP DE 1976/03/07 IN AD N212-213 PAG765.

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES.

[LEGISLACAO NACIONAL] CPCI63 ART12 B. CIT66 NA REDACÇÃO DO DL 315/82 DE 1982/08/05 ART3 PAR5.

[JURISPRUDENCIA NACIONAL] AC STAP DE 1973/05/04 IN AD N138 PAG964. AC STAP DE 1976/03/17 IN AD N175 PAG40. AC STAP DE 1977/01/27 IN AD N185 PAG32. AC STAP DE 1976/03/07 IN AD N212-213 PAG765.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 842

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 04/16/1982

[DATA DO APENDICE] 04/02/1986

[Nº CONVENCIONAL] JSTA00006362

[Nº DO DOCUMENTO] SA219821103002143

[OBJECTO] AC T2INSTCI.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] COMP PORTUGUESA DE ELECTRICIDADE SARL

[REFERENCIA PUBLICACAO 1] AD N255 ANOXXII PAG373

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/643E293F141CFACE802568FC003854A6?OpenDocument

SUMÁRIO

Os materiais aplicados nas linhas de transporte de energia electrica, desde as barras das centrais ate as subestações de transformação beneficiam da isenção prevista na verba n. 23 da extinta lista A anexa ao Codigo do Imposto de Transacções.