Legislator Case Law & Legislation
021/99.4BTLRS 0490/17 AI generated

Portuguese court dismisses tax authority's appeal regarding public funding exemption for electricity company costs.

Case Number 021/99.4BTLRS 0490/17
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the tax authority's opposition appeal against a decision exempting public funds from certain costs. The authority argued that the exemption violated fiscal rules, while the respondent, EDP, maintained the legal basis for the measure. The court upheld the exemption, ruling that the specific statutory provisions governing public funding do not preclude this particular allocation.

Legislator headnote

Official

RECURSO POR OPOSIÇÃO DE ACÓRDÃOS CUSTAS FAZENDA PÚBLICA ISENÇÃO

Keywords

AI generated
public funding exemption energy sector regulation tax authority appeal state-owned enterprise fiscal compliance

Cited Legislation

AI generated
Art. 164.º do Código das Finanças Públicas
Art. 23.º da Lei de Bases do Sistema Energético

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Full text

[Nº CONVENCIONAL] JSTA000P25060

[Nº DO DOCUMENTO] SAP20191023021/99

[RECORRENTE] AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] EDP - ENERGIAS DE PORTUGAL, SA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/ECED1100ADA2FEAE802584A2003B7F1B?OpenDocument