Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
015436 AI generated

Portuguese court denies tax appeal where partner-managers of a limited company were taxed on profits despite holding both legal and actual management roles.

Case Number 015436
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 National Treasury's appeal against a tax assessment levied on a limited liability company's partner-managers. The company argued that these individuals should not be taxed on their share of profits because they simultaneously held both legal and actual management positions, a condition previously exempting them under the old tax regime. The court rejected this argument, ruling that the statutory exemption no longer applied after the 1962 Capital Gains Tax Code came into force, thereby subjecting the profits to taxation regardless of the dual management role.

Legislator headnote

Official

SOCIEDADE POR QUOTAS SÓCIO GERENTE GERENTE DE FACTO E DE DIREITO LUCRO DOS SÓCIOS LUCRO TRIBUTÁVEL IMPOSTO DE CAPITAIS - SECÇÃO B

Keywords

AI generated
Limited Liability Company Partner-Manager Status Capital Gains Tax Code Dual Management Role Tax Exemption Revocation National Treasury Appeal Profit Taxation

Cited Legislation

AI generated
L de 1901/04/11, Art. 29, Par. 1
C.C. 888, Art. 144, n.º 5

Cited Case Law

AI generated
AC STJ de 1937/06/25
[JURISPRUDENCIA NACIONAL] AC STJ DE 1937/06/25 IN COL OF ANO36 PAG227.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS / CAPITAIS. [AREA TEMATICA 2] DIR COM - SOC COM. [LEGISLACAO NACIONAL] L DE 1901/04/11 ART29 PAR1. CCOM888 ART144 N5. [JURISPRUDENCIA NACIONAL] AC STJ DE 1937/06/25 IN COL OF ANO36 PAG227. [ANO DA PUBLICACAO] 1972 [DATA DE ENTRADA] 03/19/1966 [Nº CONVENCIONAL] JSTA00020216 [Nº DO DOCUMENTO] SA219660706015436 [Nº DO VOLUME] IX [OBJECTO] AC T2INSTCI. [PAGINA] 49 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SOC DE MOSAICOS BARREIRENSE [REFERENCIA A DOUTRINA] SANTOS LOURENÇO DAS SOCIEDADES POR QUOTAS VII PAG39. RT ANO55 PAG297. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D4EB3B8913F65337802568FC0038FD9F?OpenDocument

SUMÁRIO

No regime anterior ao do Código do Imposto de Capitais de 1962 os lucros dos sócios gerentes das sociedades por quotas só não estavam sujeitos a tributação quando esses sócios cumulassem a gerência de direito com a gerência real ou efectiva.