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000843 AI generated

High-voltage transmission line materials exempt from transaction tax under Article 5, Paragraph 2, Item 23 of the Code.

Case Number 000843
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 ruled in favor of EDP EP, granting an exemption from the transaction tax on materials used for high-voltage transmission lines. The court determined that such materials fall under Item 23 of List A, which mandates tax exemption for acquisitions of these specific construction items. This decision clarifies that the statutory requirement to observe Article 5, Paragraph 2 is satisfied when the materials are strictly designated for high-voltage electricity transport infrastructure.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES ISENÇÃO DE IMPOSTO DE TRANSACÇÕES AQUISIÇÃO DE BENS VERBA 23 DA LISTA A TRANSFORMAÇÃO DE ELECTRICIDADE DE ALTA EM BAIXA TENSÃO LINHA DE TRANSPORTE DECLARAÇÃO MODELO 13

Keywords

AI generated
Transaction Tax Exemption High-Voltage Transmission Lines List A Item 23 Electricity Transport Infrastructure Supreme Administrative Court Portuguese Tax Law Construction Materials Acquisition

Cited Legislation

AI generated
Article 6, Number 3 of the Civil Code
Article 5, Paragraph 2 of the Code of Transaction Tax

Cited Case Law

AI generated
Supreme Administrative Court Decision of 1976/03/17, No. 175

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES. [LEGISLACAO NACIONAL] CCIV66 ART6 N3. CIT66 ART5 PAR2. [JURISPRUDENCIA NACIONAL] AC STA DE 1976/03/17 IN AD N175 PAG1046. [1ª PAG. DE PUBLICACAO DO ACORDAO] 474 [ANO DA PUBLICACAO] 77 [APENDICE] DR [DATA DE ENTRADA] 07/28/1976 [DATA DO APENDICE] 06/24/1980 [Nº CONVENCIONAL] JSTA00013246 [Nº DO DOCUMENTO] SA219770504000843 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] EDP EP [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CB03FAA295210690802568FC003702FC?OpenDocument

SUMÁRIO

O material destinado a construção, montagem e funcionamento das linhas de alta tensão, para transporte de energia electrica, enquadra-se na verba n. 23 da lista A anexa ao Codigo do Imposto de Transacções, pelo que a sua aquisição esta isenta do pagamento deste tributo, desde que observado o paragrafo 2 do artigo 5 do mesmo diploma.