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013413 AI generated

Court holds municipal contribution exemption for TLPs does not extend to autonomous contribution.

Case Number 013413
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 jurisdictional appeal filed by the Taxpayers' Association against the Public Treasury. The court found that the exemption from the municipal contribution granted to TLPs under DL 485/88 could not be interpreted to cover the separate autonomous contribution established by DL 442-C/88. Consequently, the court ruled that the legislative intent to exempt TLPs from one tax did not imply an exemption from the other, rejecting the association's request for a broad interpretation.

Legislator headnote

Official

TLP CONTRIBUIÇÃO AUTARQUICA CONTRIBUIÇÃO PREDIAL ISENÇÃO

Keywords

AI generated
municipal contribution exemption autonomous contribution liability TLP legal status legislative interpretation limits simultaneous decree validity

Cited Legislation

AI generated
Art. 2 of DL 485/88
Art. 1 of DL 442-C/88
Art. 1 of CCA 88
Art. 3 of CCA 88
Art. 5 of CCA 88
Art. 9 of CCA 88
Art. 12 of CCA 88
DL 98/84

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB AUTARQUICA / CONTRIB PREDIAL. [LEGISLACAO NACIONAL] EBFISC89 ART1 N2 ART50. CCA88 ART1 ART3 ART5 ART9 ART12. DL 98/84 DE 1984/03/29. [1ª PAG. DE PUBLICACAO DO ACORDAO] 1163 [ANO DA PUBLICACAO] 91 [APENDICE] DR [DATA DE ENTRADA] 04/03/1991 [DATA DO APENDICE] 08/10/1994 [Nº CONVENCIONAL] JSTA00033185 [Nº DO DOCUMENTO] SA219911030013413 [OBJECTO] SENT TT1INST LISBOA PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] TLP SA [REFERENCIA A DOUTRINA] SOARES MARTINEZ MANUAL DE DIREITO FISCAL PAG137. SA GOMES IN CTF N307-309 PAG282. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D74D53D370E7F5F0802568FC00388DF5?OpenDocument

SUMÁRIO A isenção da contribuição predial a que se refere o art.

2 do DL. 485/88, 12.30, que favorecia os TLP, não e referivel a contribuição autarquica, criada pelo diploma (DL.442-C/88.11.30) que iniciou a vigencia simultaneamente com aquele outro, nem a respectiva regra e de interpretar extensivamente no sentido dessa referencia.