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024880 AI generated

Connection fee deemed a tax due to counter-performance for sewage access, not an impost.

Case Number 024880
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 ruled that the connection fee charged by the Municipal Chamber of Almada constitutes a tax rather than an impost. The appellant argued the charge was an impost, while the municipality contended it was a fee for access to public sewage networks. The court decided the fee is a tax because it represents a direct counter-performance for the specific service of connecting to and evacuating wastewater.

Legislator headnote

Official

TAXA. TAXA DE LIGAÇÃO. ESGOTOS. TARIFA. IMPOSTO.

Keywords

AI generated
connection fee nature tax versus impost counter-performance principle public utility access sewage network charges

Cited Legislation

AI generated
DRGU 23/95 Art. 282
Reg. Câmara Municipal de Almada Art. 54
A tarifa de ligação, prevista no art. 54º do Reg.
Const. 1976 Art. 165 n. 1 i
L 1/87 Art. 4 n. 1 h
LAL 84 Art. 51 n. 1 h
DL 207/94 Art. 4 n. 4
CPC 96 Art. 676, 680, 690

Cited Case Law

AI generated
AC TC 76/88
[JURISPRUDENCIA NACIONAL] AC TC 76/88.

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Full text

[AREA TEMATICA 1] DIR FISC - TAXA.

[LEGISLACAO NACIONAL] DRGU 23/95 DE 1995/08/23 ART282. REGULAMENTO DA CÂMARA MUNICIPAL DE ALMADA ART1 ART21 ART52 ART53 ART54. CONST97 ART165 N1 I. L 1/87 DE 1987/01/06 ART4 N1 H ART12 N1 B. LAL84 ART51 N1 H. DL 207/94 DE 1994/08/06 ART4 N4. CPC96 ART676 ART680 ART690.

[JURISPRUDENCIA NACIONAL] AC TC 76/88.

[DATA DE ENTRADA] 03/01/2000

[Nº CONVENCIONAL] JSTA00056075

[Nº DO DOCUMENTO] SA220010523024880

[OBJECTO] SENT TT1INST SETÚBAL PER SALTUM.

[RECORRENTE] DURIFORTE-SOC DE CONSTRUÇÕES SA

[RECORRIDO 1] CM DE ALMADA

[REFERENCIA A DOUTRINA] JOSÉ CASALTA NABAIS DIREITO FISCAL PAG33-40.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/64865DB607D7AB9380256ADB0035D25D?OpenDocument

SUMÁRIO

As tarifas, para efeitos de constitucionalidade, devem ser tidas como taxas.

A tarifa de ligação, prevista no art. 54º do Reg. da Câmara Municipal de Almada, devida pela ligação de um prédio ao sistema de drenagem pública, não tem a natureza de imposto, pois constitui contrapartida do acesso e evacuação das águas residuais até a rede pública.