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013502 AI generated

Portuguese Supreme Administrative Court ruled TLP SA must pay municipal contribution as it differs from old property tax.

Case Number 013502
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 dismissed the jurisdictional appeal filed by TLP SA regarding its exemption from the Municipal Contribution. The court determined that the new contribution is substantively distinct from the former property tax, thereby negating the statutory exemption claimed by the company. Consequently, the company was ordered to pay the tax as the legal conditions for exemption were not met.

Legislator headnote

Official

TLP CONTRIBUIÇÃO AUTARQUICA CONTRIBUIÇÃO PREDIAL ISENÇÃO

Keywords

AI generated
Municipal Contribution Property Tax Exemption Substantive Difference Jurisdictional Appeal Tax Liability

Cited Legislation

AI generated
DL 48007 de 1967/10/26, Art. 1(1)
DL 48007 de 1967/10/26, Art. 15(B)
DL 147/89 de 1989/05/06, Art. 1
DL 147/89 de 1989/05/06, Art. 2
DL 485/88 de 1988/12/30, Art. 2(1)
L 2/88 de 1988/01/26, Art. 50
CCA88, Art. 2, Art. 5, Art. 9
EBFISC89, Art. 50

Cited Case Law

AI generated
AC STA de 1991/01/16, In Ad N352, p. 496

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB AUTARQUICA.

[LEGISLACAO NACIONAL] DL 48007 DE 1967/10/26 ART1 N1 ART15 B. DL 147/89 DE 1989/05/06 ART1 ART2. DL 485/88 DE 1988/12/30 ART2 N1. L 2/88 DE 1988/01/26 ART50. CCA88 ART2 ART5 ART9. EBFISC89 ART50.

[JURISPRUDENCIA NACIONAL] AC STA DE 1991/01/16 IN AD N352 PAG496.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 596

[ANO DA PUBLICACAO] 91

[APENDICE] DR

[DATA DE ENTRADA] 05/02/1991

[DATA DO APENDICE] 09/20/1993

[Nº CONVENCIONAL] JSTA00032869

[Nº DO DOCUMENTO] SA219910925013502

[OBJECTO] SENT TT1INST PER SALTUM.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] TLP SA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F03CD4B4ECF6B677802568FC0037F7B4?OpenDocument

SUMÁRIO

Os Telefones de Lisboa e Porto (TLP), SA, não estão isentos de Contribuição Autarquica, tributo substancialmente diferente da velha Contribuição Predial.