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01010/08 AI generated

Court holds SISA tax applies only to quota transfers increasing partner position, not decreasing it.

Case Number 01010/08
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Supreme Administrative Court allowed the taxpayer's appeal against a tax assessment for a quota transfer. The court found that the transfer reduced the partner's position in the company's capital rather than increasing it. Consequently, the transaction did not meet the statutory criteria for taxation under the relevant corporate income tax provisions.

Legislator headnote

Official

IMPUGNAÇÃO JUDICIAL SISA CESSÃO DE QUOTAS

Keywords

AI generated
Corporate Income Tax Quota Transfer Partner Position Increase SISA Taxation Capital Contribution Tax Assessment Appeal Shareholder Status

Cited Legislation

AI generated
Art. 2.º, § 1.º, n.º 6 do CIMSISD

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [AREA TEMATICA 2] DIR COM - SOC COM. [LEGISLACAO NACIONAL] CSISD58 ART2 PAR1 N6. [DATA DE ENTRADA] 11/12/2008 [Nº CONVENCIONAL] JSTA00065702 [Nº DO DOCUMENTO] SA22009042901010 [OBJECTO] SENT TAF SINTRA DE 2008/05/28 PER SALTUM. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DAAA22685E319147802575B4004BA3CF?OpenDocument

SUMÁRIO

O artigo 2.º, § 1.º, 6.º do CIMSISD visa apenas tributar as cessões de quotas que representem um efectivo incremento da posição do sócio no capital social, o que não sucede nos casos em que a posição do titular do capital fique diminuída em resultado da operação societária efectuada.