Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
01163/04 AI generated

Portuguese Supreme Court holds specific tax deduction for pensions does not violate constitutional principles.

Case Number 01163/04
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 upheld the constitutionality of a specific tax deduction for pension income under Article 53(5) of the Corporate Income Tax Code. The appellant argued that this reduction or elimination of the deduction violated constitutional principles such as equality, progressivity, and the capacity to contribute. The court rejected this claim, ruling that the measure does not infringe upon these fundamental principles.

Legislator headnote

Official

IRS. DEDUÇÃO ESPECÍFICA.

Keywords

AI generated
Corporate Income Tax Code specific tax deduction pension income constitutional principles capacity to contribute tax system coherence legal confidence

Cited Legislation

AI generated
Art. 53(5) of the Corporate Income Tax Code

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] *

[Nº CONVENCIONAL] JSTA0005301

[Nº DO DOCUMENTO] SA22005042701163

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/6AAD155D97B062DF80256FF80033B0F9?OpenDocument

SUMÁRIO

O art.º 53º, nº 5 do CIRS ao reduzir ou até eliminar a dedução específica relativa aos rendimentos provenientes de pensões não ofende os princípios constitucionais da igualdade, progressividade, justiça, generalidade, capacidade contributiva, tributação pelo rendimento líquido, coerência do sistema e confiança.