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024620 AI generated

Court holds only the BEI-CGD contract is tax-exempt, not the subsequent CGD-Papéis Inapa agreement.

Case Number 024620
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's request for a refund of stamp duty on a credit line agreement. The court found two distinct contracts: one between the European Investment Bank and Caixa Geral de Depósitos, and another between Caixa and Papéis Inapa. Since only the first contract qualified for fiscal exemption under the relevant laws, the duty on the second remained valid. Consequently, the claim for exemption was rejected due to the lack of legal basis for the second transaction.

Legislator headnote

Official

CONTRATO. ABERTURA DE CRÉDITO. IMPOSTO DE SELO. ISENÇÃO FISCAL.

Keywords

AI generated
stamp duty exemption autonomous contracts fiscal immunity credit line agreements taxable transactions

Cited Legislation

AI generated
RIS26 Art. 254
TGIS32 Art. 1
TGIS32 Art. 120-A
CPTRIB91 Art. 123

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Full text

[AREA TEMATICA 1] DIR FISC - SELO. [LEGISLACAO NACIONAL] RIS26 ART254 ART255. TGIS32 ART1 ART120-A. CPTRIB91 ART123. [DATA DE ENTRADA] 01/05/2000 [Nº CONVENCIONAL] JSTA00054254 [Nº DO DOCUMENTO] SA220000705024620 [OBJECTO] SENT TT1INST LISBOA PER SALTUM. [RECORRENTE] CAIXA GERAL DE DEPÓSITOS [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C3272F9D16996529802569FF00587FDF?OpenDocument

SUMÁRIO

I - Interpretando as cláusulas de contratos de abertura de crédito celebrados entre o Banco Europeu de Investimentos e a Caixa Geral de Depósitos e entre esta e a sociedade "Papéis Inapa", conclui-se pela existência de dois contratos autónomos e distintos.

II - Daí impõe-se concluir que só o primeiro deles estava isento de tributação em imposto de selo.