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024854 AI generated

Portuguese court rules VAT remains payable by game concessionaires despite tax substitution under specific law.

Case Number 024854
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's request for jurisdictional review regarding tax substitution rules. The concessionary company argued that the substitution mechanism exempted them from Value Added Tax, while the Public Treasury maintained that indirect taxes on consumption remain applicable. The court held that the statutory provision for tax substitution applies exclusively to direct taxes on gambling operations, explicitly excluding indirect taxes like VAT, thereby leaving concessionaires liable for such levies.

Legislator headnote

Official

IMPOSTO DE JOGOS. SUBSTITUIÇÃO TRIBUTÁRIA. IVA.

Keywords

AI generated
tax substitution scope VAT liability gambling taxation indirect tax exclusion administrative review

Cited Legislation

AI generated
Art. 34 of Law 48912/1969
Art. 41 of Law 48912/1969
Art. 6 of Circular 88
Art. 15 of Circular 88

Cited Case Law

AI generated
Supreme Administrative Court, 1996/02/28

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Full text

[AREA TEMATICA 1] DIR FISC - JOGO. [LEGISLACAO NACIONAL] DL 48912 DE 1969/03/18 ART34 ART41. CIRC88 ART6 ART15 C. [JURISPRUDENCIA NACIONAL] AC STA DE 1996/02/28 IN AP-DR PAG213. [DATA DE ENTRADA] 02/16/2000 [Nº CONVENCIONAL] JSTA00054727 [Nº DO DOCUMENTO] SA220001031024854 [OBJECTO] SENT TT1INST LISBOA 3J PER SALTUM. [RECORRENTE] SOINTAL-SOC DE INICIATIVAS TURÍSTICAS ALGARVIAS LDA [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EC6FD309CDDC6D7C80256B52003A6AEF?OpenDocument

SUMÁRIO

A substituição tributária a que se refere o art.º 34º do DL 48912, de 18-03-69, refere-se apenas ao âmbito da tributação incidente sobre a exploração de jogos de fortuna ou azar (ou sobre os rendimentos dela resultantes), com exclusão dos impostos indirectos sobre a despesa ou sobre o consumo, continuando, por isso, as concessionárias sujeitas a IVA.