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06/11.4BESNT 0436/16 AI generated

Cash pooling operations are subject to stamp duty under Article 4(1) CIS and TGIS item 17.1.4.

Case Number 06/11.4BESNT 0436/16
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court unanimously upheld the tax authority's position that cash pooling operations are liable for stamp duty. The court confirmed that such operations fall under Article 4(1) of the Corporate Income Tax Law and item 17.1.4 of the Stamp Duty Law. Consequently, the taxpayer's request to exempt these specific financial transactions was rejected based on established statutory definitions.

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Official

IMPOSTO DE SELO

Keywords

AI generated
cash pooling operations stamp duty liability Corporate Income Tax Law Stamp Duty Law taxable operations administrative tax unanimous decision

Cited Legislation

AI generated
Art. 4.º n.º 1 do CIS
Art. 17.1.4 da TGIS

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Full text

[Nº CONVENCIONAL] JSTA000P23895

[Nº DO DOCUMENTO] SA22018112806/11

[RECORRENTE] A....., LDA

[RECORRIDO 1] AT-AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/6844C4CD3D595F5F8025835F0041743F?OpenDocument

SUMÁRIO

As operações de cash pooling estão sujeitas à tributação em imposto de selo nos termos do disposto no artigo 4º, n.º 1 do CIS e verba 17.1.4 da TGIS.