Portuguese Constitutional Court dismisses challenge to Energy Sector Contribution's budgetary specification principle compliance.

The Supreme Administrative Court unanimously dismissed the constitutional challenge filed by A... S.A. against the Energy Sector Contribution regime. The company argued that the contribution violated the principle of budgetary specification, while the tax authority maintained the measure's constitutionality. The court ruled that the specific legislative framework for this extraordinary contribution does not infringe upon the constitutional requirement for budgetary specification.