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000001 AI generated

Sale of agricultural tools exclusively for farming is not subject to transaction tax under Article 5 of the Code.

Case Number 000001
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the Fazenda Nacional's request for jurisdiction regarding the taxability of agricultural tool sales. The court held that utensils exclusively dedicated to agriculture fall outside the scope of the transaction tax defined in Article 5 of the Code. Consequently, the tax authority's attempt to levy the tax on these specific items was legally invalid.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES INCIDENCIA UTENSILIOS E ALFAIAS AGRICOLAS VERBA 36 DA LISTA A

Keywords

AI generated
transaction tax agricultural tools exclusive purpose tax incidence farming equipment jurisdictional appeal tax exemption

Cited Legislation

AI generated
Article 5 of the Code of Transaction Tax

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES. [LEGISLACAO NACIONAL] CIT66 ART5. [1ª PAG. DE PUBLICACAO DO ACORDAO] 803 [ANO DA PUBLICACAO] 74 [APENDICE] DG [DATA DE ENTRADA] 12/19/1973 [DATA DO APENDICE] 06/08/1976 [Nº CONVENCIONAL] JSTA00014505 [Nº DO DOCUMENTO] SA219740703000001 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SANTOS , MANUEL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CDC1F0BFA0CC23B8802568FC003718BE?OpenDocument

SUMÁRIO

A venda de utensilios agricolas exclusivamente destinados a agricultura não e incidente do imposto de transacções, com referencia a verba n. 36 da lista A anexa ao Codigo do Imposto de Transacções e ao disposto no seu artigo 5.