Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
016523 AI generated

Portuguese Supreme Administrative Court denies tax exemption for Catholic church factory donations under Concordata Art. VIII.

Case Number 016523
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Fazenda Nacional challenged the tax exemption granted to a Catholic church factory regarding a donation. The court ruled that the specific donation did not qualify for the exemption provided in Article VIII of the Concordata between the Holy See and the Portuguese Republic. Consequently, the administrative act granting the exemption was negated, and the donation became subject to inheritance and gift taxes.

Legislator headnote

Official

ISENÇÃO DE IMPOSTO SOBRE SUCESSÕES E DOAÇÕES FABRICA DE IGREJA IGREJA CATOLICA DOAÇÃO

Keywords

AI generated
Catholic Church Factory Inheritance Tax Exemption Gift Tax Exemption Concordata Article VIII Portuguese Administrative Law

Cited Legislation

AI generated
Art. VIII da Concordata entre a Santa Se e a Republica Portuguesa

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 - SUCESSÕES DOAÇÕES. [1ª PAG. DE PUBLICACAO DO ACORDAO] 743 [ANO DA PUBLICACAO] 71 [APENDICE] DG [DATA DE ENTRADA] 07/03/1971 [DATA DO APENDICE] 04/03/1973 [Nº CONVENCIONAL] JSTA00017182 [Nº DO DOCUMENTO] SA219711202016523 [OBJECTO] AC T2INSTCI LISBOA. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] FABRICA DO SENHOR JESUS DOS NAVEGANTES DE PAÇO DE ARCOS [REFERENCIAS INTERNACIONAIS] CONC PORTUGAL SANTA SE 1940/05/07 ARTVIII. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EBA2DA3092C47ECB802568FC003734BC?OpenDocument

SUMÁRIO A fabrica da igreja beneficia da isenção do imposto sobre as sucessões e doações, nos termos do artigo VIII da Concordata entre a Santa Se e a Republica Portuguesa, relativamente a bens que lhe forem doados.