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005599 AI generated

Court rules 'new companies' in tax law means new societies formed under specific legal bases.

Case Number 005599
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the appeal filed by Hidroelétrica Portuguesa SARL against the State Secretariat of Finance. The appellant argued for a broader interpretation of 'new companies' regarding tax exemption, while the State contended for a strict definition. The court held that the term refers exclusively to new societies constituted under the terms and effects of the specific legal basis cited in the statute.

Legislator headnote

Official

ISENÇÃO DE SISA NOVAS EMPRESAS INTERPRETAÇÃO DA LEI FISCAL

Keywords

AI generated
Corporate Income Tax Code tax exemption eligibility new societies definition subjective meaning interpretation State Secretariat of Finance administrative appeal dismissal legal basis XVII

Cited Legislation

AI generated
Article 11, single paragraph of the Corporate Income Tax Code
Article 11, paragraph 1 of Law No. 2002 of December 26, 1944

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] CSISD58 ART11 PARUNICO. L 2002 DE 1944/12/26 BXVII. [ANO DA PUBLICACAO] 1960 [Nº CONVENCIONAL] JSTA00025374 [Nº DO DOCUMENTO] SA119600226005599 [Nº DO VOLUME] XXVI [OBJECTO] DESP SSE DO ORÇAMENTO DE 1959/03/04. [PAGINA] 32 [PRIVACIDADE] 01 [RECORRENTE] HIDROELECTRICA PORTUGUESA SARL [RECORRIDO 1] SSE DO ORÇAMENTO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/886DFEB1B86FD86A802568FC003792BE?OpenDocument

SUMÁRIO

A expressão "novas empresas" usada no paragrafo unico do artigo 11 do Codigo da Sisa tem o significado subjectivo de novas sociedades, as quais so e de conceder a isenção de sisa prevista naquela disposição quando constituidas nos termos e para os efeitos da base XVII da

Lei n. 2002.