Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
016349 AI generated

Supreme Administrative Court denies tax exemption for agricultural machinery acquired by a farming guild.

Case Number 016349
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 Fazenda Nacional against the Gre da Lavoura de Tabua. The court held that the statutory exemption for agricultural machinery applies only to equipment exclusively used by individual members for their own agricultural services, not for collective guild operations. Consequently, the acquisition in question did not qualify for the tax relief provided by the relevant code provisions.

Legislator headnote

Official

ISENÇÃO DE IMPOSTO DE TRANSACÇÕES VERBA 23 DA LISTA A GREMIO DA LAVOURA AQUISIÇÃO DE BENS BENS DE EQUIPAMENTO

Keywords

AI generated
tax exemption denial agricultural machinery farming guild acquisition individual member usage Supreme Administrative Court transactions tax code jurisdictional appeal dismissed

Cited Legislation

AI generated
Art. 1 to Art. 5, para. 2 and 5 of the Code of Transactions Tax
DL 237/70 of 1970/05/25, Art. 7

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 - TRANSACÇÕES. [LEGISLACAO NACIONAL] CIT66 ART1 A PAR1 C ART5 PAR2 PAR5. DL 237/70 DE 1970/05/25 ART7. [1ª PAG. DE PUBLICACAO DO ACORDAO] 289 [ANO DA PUBLICACAO] 71 [APENDICE] DG [DATA DE ENTRADA] 11/28/1970 [DATA DO APENDICE] 11/10/1972 [Nº CONVENCIONAL] JSTA00017077 [Nº DO DOCUMENTO] SA219710526016349 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] GRE DA LAVOURA DE TABUA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D9BBCD6D14022ECA802568FC003733FC?OpenDocument

SUMÁRIO

Os gremios da lavoura gozam da isenção do imposto de transacções contida na verba n. 23 da lista A anexa ao Codigo do Imposto de Transacções relativamente a aquisição, a titulo oneroso, de maquinas e alfaias agricolas destinadas a serem exclusivamente utilizadas pelos respectivos agremiados nos seus serviços agricolas.