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003840 AI generated

Supreme Administrative Court rules participation in cooperative surpluses based on work provided is subject to supplementary tax.

Case Number 003840
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 unanimously upheld the tax authority's claim regarding the imposition of supplementary tax on cooperative surplus participation. The court found that when cooperators receive shares in annual surpluses specifically in return for the work they performed, this arrangement constitutes a taxable event under the relevant cooperative and fiscal laws. Consequently, the court determined that such participation cannot be exempted from the supplementary tax regime applicable to income derived from labor contributions.

Legislator headnote

Official

IMPOSTO COMPLEMENTAR PARTICIPAÇÃO NOS EXCEDENTES ANUAIS COOPERANTE COOPERATIVA

Keywords

AI generated
cooperative surplus participation supplementary tax liability labor-based remuneration cooperative law taxation work provided consideration

Cited Legislation

AI generated
Decreto-Lei 456/80, de 9 de Outubro de 1980, Artigo 2.º
Decreto-Lei 456/80, de 9 de Outubro de 1980, Artigo 83.º
Código da Cooperação, Artigo 9.º, n.º 2
Lei do Imposto Complementar, Artigo 15.º, Regra 4.º
Código Civil, Artigo 9.º, n.º 2

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Full text

[AREA TEMATICA 1] DIR FISC - COMPLEMENTAR.

[LEGISLACAO NACIONAL] CICOM63 ART15 REGRA4 ART83. CCOOP80 ART2. DL 456/80 DE 1980/10/09 ART2 N1 ART3 ART4 ART7 N1 N2. CCIV66 ART9 N2.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 917

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 03/21/1986

[DATA DO APENDICE] 12/31/1987

[Nº CONVENCIONAL] JSTA00005855

[Nº DO DOCUMENTO] SA219860709003840

[OBJECTO] SENT TT1INST PER SALTUM.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] FERNANDES , VIRGILIO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EC65875835ECA4BC802568FC00384DF5?OpenDocument

SUMÁRIO

Quando a participação nos excedentes nos termos do Decreto-Lei 456/80, de 9-10, seja feita em função do trabalho fornecido pelos cooperadores a cooperativa, a respectiva participação fica sujeita a imposto complementar, secção A.