Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
002755 AI generated

Portuguese court rules industrial leave fees are annual employer charges payable in the year of payment.

Case Number 002755
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 Fazenda Nacional's claim for unpaid industrial leave fees was dismissed because the costs must be paid in the year of actual payment. The respondent argued the fees were annual charges, while the tax authority sought recovery from prior years. The court established that these specific employer obligations are not annual but are due only when the leave is effectively taken.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL FERIAS SUBSIDIO DE FERIAS CUSTOS DE PRODUÇÃO PAGAMENTO PRINCIPIO DA ANUALIDADE

Keywords

AI generated
industrial leave fees employer annual charges holiday subsidy payment production costs annuality principle

Cited Legislation

AI generated
DL 47/77 de 1977/02/07, Art. 1
DL 47/77 de 1977/02/07, Art. 22
DL 47/77 de 1977/02/07, Art. 26
DL 47/77 de 1977/02/07, Art. 37
CCIV66, Art. 8, n.º 3

Cited Case Law

AI generated
AC STA de 1980/07/23, In AD n.º 231, pág. 342
AC STA Proc. 2476 de 1984/01/18
AC STAP de 1985/02/27
[JURISPRUDENCIA NACIONAL] AC STA DE 1980/07/23 IN AD N231 PAG342. AC STA PROC2476 DE 1984/01/18. AC STAP DE 1985/02/27. AC STA DE 1984/07/07 IN AD N277 PAG45. AC STA PROC2485 DE 1985/02/27.
AC STA de 1984/07/07, In AD n.º 277, pág. 45
AC STA Proc. 2485 de 1985/02/27

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] DIR FISC - CONTRIB INDUSTRIAL.

[LEGISLACAO NACIONAL] DL 47/77 DE 1977/02/07. CCI63 ART1 ART22 ART26 ART37. CCIV66 ART8 N3.

[JURISPRUDENCIA NACIONAL] AC STA DE 1980/07/23 IN AD N231 PAG342. AC STA PROC2476 DE 1984/01/18. AC STAP DE 1985/02/27. AC STA DE 1984/07/07 IN AD N277 PAG45. AC STA PROC2485 DE 1985/02/27.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 281

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 01/27/1984

[DATA DO APENDICE] 11/27/1985

[Nº CONVENCIONAL] JSTA00003578

[Nº DO DOCUMENTO] SA219850529002755

[OBJECTO] AC TT2INST.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] J MENDES COELHO LDA

[REFERENCIA A DOUTRINA] TEIXEIRA RIBEIRO IN RLJ ANO114 PAG83-85. ALBERTO DOS REIS BREVE ESTUDO SOBRE A REFORMA DO PROCESSO CIVIL E COMERCIAL 2ED PAG687.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/89984E00B5AF7AC0802568FC00382E02?OpenDocument

SUMÁRIO

Os encargos com a satisfação das ferias e subsidio de ferias aos trabalhadores constituem encargos da empresa no ano do efectivo pagamento.