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015581 AI generated

Portuguese court rules industrial contribution taxable income must follow Industrial Code rules.

Case Number 015581
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Supreme Court unanimously upheld the tax authority's decision regarding the taxable income for the industrial contribution. The appellant, a watch factory, challenged the calculation method, arguing for a specific interpretation of the complementary tax code. The court ruled that the taxable income must be determined strictly according to the Industrial Code, overriding conflicting interpretations in the complementary tax legislation.

Legislator headnote

Official

IMPOSTO COMPLEMENTAR MATERIA COLECTAVEL CONTRIBUIÇÃO INDUSTRIAL

Keywords

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industrial contribution taxable income calculation complementary tax code Industrial Code precedence administrative tax appeal

Cited Legislation

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Art. 15, n.º 3 of the Complementary Tax Code
Art. 18 of Decree-Law no. 45103 of July 1, 1963
Industrial Code

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Full text

[AREA TEMATICA 1] DIR FISC - COMPLEMENTAR. DIR PROC FISC GRAC - MATERIA COLECTAVEL.

[LEGISLACAO NACIONAL] CCI63 ART18 ART44. CICOM63 ART15 N3 ART84 C. D 40874 DE 1956/11/23. D 43871 DE 1961/08/22. D 43879 DE 1961/08/25.

[ANO DA PUBLICACAO] 1972

[DATA DE ENTRADA] 10/28/1966

[Nº CONVENCIONAL] JSTA00019577

[Nº DO DOCUMENTO] SA219670215015581

[Nº DO VOLUME] X

[OBJECTO] AC T2INSTCI.

[PAGINA] 13

[PRIVACIDADE] 01

[RECORRENTE] FABRICA NAC DE RELOGIOS REGULADORA SARL

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/997FD123D3ECC5EC802568FC00374F9F?OpenDocument

SUMÁRIO

Por força do disposto no artigo 15, regra 3, do Codigo do Imposto Complementar e em função do estabelecido no artigo 18 do Decreto-Lei n. 45103, de 1 de Julho de 1963, o rendimento tributavel para efeitos do imposto complementar tem de ser considerado de acordo com o estabelecido no Codigo da Contribuição Industrial.