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01165/12 AI generated

Supreme Administrative Court rules municipal fee for gas pipe subsurface use is a reciprocal tax, not a fine.

Case Number 01165/12
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 unanimously ruled that the municipal charge levied for the use of subsurface space by gas distribution pipes constitutes a tax rather than a fine. The Recurrent argued the charge was punitive, while the Recurrente contended it was a reciprocal fee for individualized subsurface utilization. The court decided the charge is a tax because it is sinalagmatic, meaning the payment serves as direct compensation for the specific use of the subsurface resource.

Legislator headnote

Official

TAXA DE OCUPAÇÃO DO SUBSOLO

Keywords

AI generated
sinalagmatic tax subsurface utilization municipal fee gas distribution pipes reciprocal payment tax classification administrative liability

Cited Legislation

AI generated
Art. 3.º, n.º 1, alínea a), do Código Geral das Coisas Públicas
Art. 2.º, n.º 1, do Código Tributário

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Full text

[Nº CONVENCIONAL] JSTA000P15339

[Nº DO DOCUMENTO] SA22013022001165

[RECORRENTE] A......, SA

[RECORRIDO 1] CM DE TORRES NOVAS

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D74AB3AE740CA68F80257B2B00531FD5?OpenDocument

SUMÁRIO

É de qualificar como taxa, por ter natureza sinalagmática, o tributo liquidado por um município como contrapartida pela utilização do subsolo com tubos e condutas de distribuição de gás natural uma vez que o seu montante se destina a pagar a utilização individualizada do subsolo onde as mesmas foram colocadas.