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015398 AI generated

Industrial contribution exemption for consumption cooperatives trading exclusively with members is granted by law.

Case Number 015398
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 ruled in favor of the consumption cooperative, granting it an exemption from the industrial contribution. The court held that the law explicitly permits this exemption for cooperatives that negotiate exclusively with their members. Consequently, the administrative authority was ordered to recognize the cooperative's eligibility for the statutory relief.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL ISENÇÃO DE CONTRIBUIÇÃO INDUSTRIAL COOPERATIVA DE CONSUMO

Keywords

AI generated
industrial contribution exemption consumption cooperative status exclusive member trading fiscal relief eligibility administrative court ruling

Cited Legislation

AI generated
D 16731 de 1929/04/13 Art. 29 n.º 4
D 22513 de 1933/05/12 Art. 1

Cited Case Law

AI generated
AC STA de 1962/06/04
[JURISPRUDENCIA NACIONAL] AC STA DE 1962/06/04 IN COL OF VV PAG163.

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL. [LEGISLACAO NACIONAL] D 16731 DE 1929/04/13 ART29 N4. D 22513 DE 1933/05/12 ART1. [JURISPRUDENCIA NACIONAL] AC STA DE 1962/06/04 IN COL OF VV PAG163. [ANO DA PUBLICACAO] 1972 [DATA DE ENTRADA] 01/06/1966 [Nº CONVENCIONAL] JSTA00020143 [Nº DO DOCUMENTO] SA219660427015398 [Nº DO VOLUME] IX [OBJECTO] AC T2INSTCI. [PAGINA] 28 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] FAMILIAR-SOC COOP DE PÃO CREDITO E CONSUMO RESPONSABILIDADE LIMITADA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9FCCBA0BC4C4BA01802568FC0037554F?OpenDocument

SUMÁRIO

A lei concede a isenção da contribuição industrial as cooperativas do consumo que negoceiem exclusivamente com os seus socios.