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002433 AI generated

Portuguese courts lack jurisdiction over industrial contribution cost quantification disputes.

Case Number 002433
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the Fazenda Nacional's appeal regarding the jurisdiction of contribution tribunals. The case involved Centrofarma challenging the quantification of industrial contribution costs, arguing that such tribunals lacked authority over cost calculations. The court ruled that these specific tribunals are incompetent to adjudicate issues concerning the quantification of costs, thereby upholding the lower court's decision.

Legislator headnote

Official

COMPETENCIA DOS TRIBUNAIS DAS CONTRIBUIÇÕES E IMPOSTOS CONTRIBUIÇÃO INDUSTRIAL LIQUIDAÇÃO PODER DISCRICIONARIO ROYALTIES

Keywords

AI generated
contribution tribunals jurisdiction limits cost quantification industrial contribution competence dispute

Cited Legislation

AI generated
CCI Art. 26
CCIV Art. 8, n.º 3

Cited Case Law

AI generated
AC STAP DE 1983/04/13 IN AD N259 PAG941
[JURISPRUDENCIA NACIONAL] AC STAP DE 1983/04/13 IN AD N259 PAG941.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL. DIR FISC - CONTRIB INDUSTRIAL. [LEGISLACAO NACIONAL] CCI63 ART26 ART138 PAR3. CCIV66 ART8 N3. [JURISPRUDENCIA NACIONAL] AC STAP DE 1983/04/13 IN AD N259 PAG941. [1ª PAG. DE PUBLICACAO DO ACORDAO] 112 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 11/23/1983 [DATA DO APENDICE] 01/12/1987 [Nº CONVENCIONAL] JSTA00002382 [Nº DO DOCUMENTO] SAP19850227002433 [OBJECTO] AC 2 SECÇÃO. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] CENTROFARMA-INDUSTRIA E COMERCIO DE PRODUTOS FARMACEUTICOS LDA [REFERENCIA PUBLICACAO 1] AD N288 ANOXXIV PAG1414 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/66FC98B3AF2E8E09802568FC00381CFD?OpenDocument

SUMÁRIO

Os tribunais das contribuições e impostos são incompetentes para julgarem questões referentes a quantificação de custos.