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002064 AI generated

Tax transactions for public contract goods are exempt from transaction tax if contracts predate the law.

Case Number 002064
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 allowed the taxpayer's request to exempt specific transactions from transaction tax. The taxpayer, Antonio Margarido, argued that his purchases of goods for public contracts were not taxable because the underlying contracts were finalized before the new tax code took effect. The court ruled in favor of the exemption, establishing that the legislative intent was to shield such commercial activities occurring prior to the law's enactment.

Legislator headnote

Official

AQUISIÇÃO DE MERCADORIAS PARA CUMPRIMENTO DE CONTRATO PUBLICO IMPOSTO DE TRANSACÇÕES

Keywords

AI generated
transaction tax exemption public contract fulfillment retroactive legislative intent private party transactions fiscal non-passibility

Cited Legislation

AI generated
DL 47066 de 1966/07/31 Art 6, par 1 and 4
Art 1, par 1 of the cited code

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES. [LEGISLACAO NACIONAL] DL 47066 DE 1966/07/31 ART6 ART6 PAR1 PAR4. CIT66 ART1 PAR1. [1ª PAG. DE PUBLICACAO DO ACORDAO] 223 [ANO DA PUBLICACAO] 0 [APENDICE] DG [DATA DE ENTRADA] 05/25/1972 [DATA DO APENDICE] 03/20/1975 [Nº CONVENCIONAL] JSTA00001320 [Nº DO DOCUMENTO] SAP19730618002064 [OBJECTO] AC 2 SECÇÃO PROC16421. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] MARGARIDO , ANTONIO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8D2DD1CD6FDF691E802568FC00380D02?OpenDocument

SUMÁRIO

Pela disposição do artigo 6 do Decreto-Lei n. 47066 não são passiveis de imposto as transacções efectuadas entre particulares posteriormente a vigencia do Codigo aprovado por aquele decreto-lei, com vista a obtenção de mercadorias ou produtos destinados ao cumprimento de contratos publicos, escritos e perfeitos, celebrados anteriormente aquela vigencia.