Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
017027 AI generated

Portuguese court upholds tax collection by agricultural institute under specific legislative authorization.

Case Number 017027
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 rejected the applicant's claim challenging the legality of tax receipts demanded by the Institute of Olive Oil and Oil Products. The court found no constitutional violation in the Decree-Law authorizing the institute to collect revenues and confirmed the director's competence to issue payment orders. Consequently, the administrative act was upheld as fully legal and constitutionally sound.

Legislator headnote

Official

RECEITA DE ORGANISMO DE COORDENAÇÃO ECONOMICA IMPOSTO AUTORIZAÇÃO LEGISLATIVA INCONSTITUCIONALIDADE ORGANICA ELEMENTOS ESSENCIAIS DO IMPOSTO INSTITUTO DO AZEITE E PRODUTOS OLEAGINOSOS INCIDENCIA

Keywords

AI generated
tax collection authority constitutional validity agricultural institute powers legislative authorization payment enforcement

Cited Legislation

AI generated
Decree-Law 374-J/79 of 10-9
Constitutional Article 70(1)
Constitutional Article 91(13)
Constitutional Article 106
Constitutional Article 167
Constitutional Article 168

Cited Case Law

AI generated
Supreme Administrative Court Decision of 1974/03/15
Administrative Court Decision of 1974/11/06

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. DIR ADM GER.

[AREA TEMATICA 2] DIR CONST - SISTEM FINANC FISC.

[LEGISLACAO NACIONAL] CONST33 ART70 PAR1 ART91 N13 ART93 H PAR1. CONST76 ART106 ART167 O ART168. L 21-A/79 DE 1979/06/25 ART31. L 43/79 DE 1979/09/07 ART6. DL 374-J/79 DE 1979/09/10. L 4/81 DE 1981/04/24 ART53. L 40/81 DE 1981/10/31 ART58.

[JURISPRUDENCIA NACIONAL] AC STAP DE 1974/03/15 IN AP-DG 1974/11/06.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 4553

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 01/11/1982

[DATA DO APENDICE] 11/05/1986

[Nº CONVENCIONAL] JSTA00005169

[Nº DO DOCUMENTO] SA119831117017027

[OBJECTO] DESP PRES DA DIRECÇÃO DO IAPO.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] ARMAZENS RODRIGUES (IRMÃOS) & COMP SARL

[RECORRIDO 1] PRES DO IAPO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DDF474A98CC078CF802568FC00384501?OpenDocument

SUMÁRIO

I - O Dec-Lei 374-J/79, de 10-9, não esta ferido de inconstitucionalidade.

II - E legal a exigencia, pelo Instituto do Azeite e Produtos Oleaginosos, de receitas ao abrigo daquele decreto-lei.

III - O presidente da direcção desse organismo e competente para praticar os actos de liquidação e exigencia de pagamento de tais receitas.