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018045 AI generated

Portuguese court rules IAPO President lacks authority to collect fees as taxes without legislative authorization.

Case Number 018045
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 appeal against the President of the Institute of Olive Oil and Fats Products (IAPO). The appellant argued that the financial charges collected by the IAPO were taxes requiring legislative authorization, whereas the respondent maintained they were administrative fees. The court held that the specific Decree-Law in question was enacted under a valid legislative authorization, thereby validating the charges as taxes and confirming the President's competence to collect them.

Legislator headnote

Official

PRESIDENTE DO INSTITUTO DO AZEITE E PRODUTOS OLEAGINOSOS COMPETENCIA RECEITA DE ORGANISMO DE COORDENAÇÃO ECONOMICA IMPOSTO AUTORIZAÇÃO LEGISLATIVA TAXA

Keywords

AI generated
legislative authorization tax versus fee administrative competence institute of olive oil collection authority

Cited Legislation

AI generated
Decree-Law 374-J/79 of 10/09/1979, Art. 2, n. 1
Decree-Law 426/72 of 30/10/1972, Art. 1, n. 1
Law 43/79 of 07/09/1979, Art. 6
Constitution of 1976, Art. 106, n. 2
Constitution of 1976, Art. 122
Constitution of 1976, Art. 167, n. 1
Constitution of 1982, Art. 168, I
Law 21-A/79 of 25/06/1979, Art. 3
Law 3/76 of 10/09/1976, Art. 2
Law 4/81 of 24/04/1981, Art. 53
Law 40/81 of 31/12/1981, Art. 58

Cited Case Law

AI generated
AC STA PROC 18040 of 10/11/1983

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Full text

[AREA TEMATICA 1] DIR ADM GER. DIR FISC - IMPOSTOS / TAXA.

[AREA TEMATICA 2] DIR CONST.

[LEGISLACAO NACIONAL] DL 374-J/79 DE 1979/09/10 ART2 N1. DL 426/72 DE 1972/10/30 ART1 N1 ART4 ART6 ART7 A J ART11. L 43/79 DE 1979/09/07 ART6. CONST76 ART106 N2 N3 ART122 ART167 O ART168 N1. CONST82 ART168 I. L 21-A/79 DE 1979/06/25 ART3 ART31. L 3/76 DE 1976/09/10 ART2. L 4/81 DE 1981/04/24 ART53. L 40/81 DE 1981/12/31 ART58.

[JURISPRUDENCIA NACIONAL] AC STA PROC18040 DE 1983/11/10.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 904

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 11/02/1982

[DATA DO APENDICE] 12/05/1986

[INDICACOES EVENTUAIS] JURISPRUDENCIA UNIFORME.

[Nº CONVENCIONAL] JSTA00002628

[Nº DO DOCUMENTO] SA119840216018045

[OBJECTO] DECIS PRES DA DIRECÇÃO DO IAPO.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] VIUVA LUIS NUNES & FILHOS LDA

[RECORRIDO 1] PRES DA DIRECÇÃO DO IAPO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CE9F832FD2A09DA7802568FC0038207C?OpenDocument

SUMÁRIO

I - O presidente da direcção do IAPO tem competencia para proceder a liquidação das quantias devidas ao Instituto nos termos do Dec-Lei 374-J/79 e exigir o seu pagamento.

II - As prestações pecuniarias cobradas pelo IAPO nos termos do Dec-Lei 374-J/79 são impostos, e não taxas.

III - O Dec-Lei 374-J/79, publicado ao abrigo de autorização legislativa concedida pela Lei 21-A/79, renovada pela

Lei 43/79, não esta afectado de inconstitucionalidade.