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001071 AI generated

Corporate profit from non-profit objectives does not constitute taxable profits for industrial contribution calculation.

Case Number 001071
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the Fazenda Nacional's request for industrial contribution from the Federation of Winegrowers of Dão. The court held that profits derived by a corporate body from pursuing its specific non-profit objectives are not considered profits from a lucrative activity. Consequently, these amounts are excluded from the taxable base for industrial contribution under the relevant code.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL MATERIA COLECTAVEL FEDERAÇÃO DOS VINICULTORES DO DÃO ORGANISMO CORPORATIVO LUCRO TRIBUTAVEL

Keywords

AI generated
industrial contribution corporate body non-profit objectives taxable base lucrative activity Fazenda Nacional winegrowers federation

Cited Legislation

AI generated
D 26806 de 1936/07/18
[LEGISLACAO NACIONAL] D 26806 DE 1936/07/18.
D 32275 de 1942/09/19 Art7 N10 N14 N30 A B
D 32275 DE 1942/09/19 ART7 N10 N14 N30 A B.
CCI63 Art1 Art28
[LEGISLACAO NACIONAL] D 26806 DE 1936/07/18. D 32275 DE 1942/09/19 ART7 N10 N14 N30 A B. CCI63 ART1 ART28.

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL.

[AREA TEMATICA 2] DIR CORP.

[LEGISLACAO NACIONAL] D 26806 DE 1936/07/18. D 32275 DE 1942/09/19 ART7 N10 N14 N30 A B. CCI63 ART1 ART28.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 1226

[ANO DA PUBLICACAO] 77

[APENDICE] DR

[DATA DE ENTRADA] 05/27/1977

[DATA DO APENDICE] 05/19/1981

[Nº CONVENCIONAL] JSTA00013405

[Nº DO DOCUMENTO] SA219771130001071

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] FED DOS VINICULTORES DO DÃO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9F92DB04CBF60F31802568FC00370592?OpenDocument

SUMÁRIO

I - O lucro obtido por organismo corporativo na prossecução dos seus especificos objectivos não constitui proveitos da actividade lucrativa.

II - Dai que não sejam de considerar para determinação da materia colectavel em contribuição industrial (artigo 8 do correspondente Codigo).