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003231 AI generated

Port. 401/73 tax fees imposed by IAPO are constitutional despite economic coordination organization status.

Case Number 003231
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 upheld the constitutionality of Port. 401/73, rejecting the challenge by SA & BR LDA against fees charged by the Institute of Olive Oil and Oil Products. The appellant argued that the tax violated constitutional principles regarding economic coordination organizations, while the state contended the fees were lawful administrative charges. The court ruled that the specific legal provision did not suffer from material unconstitutionality, thereby validating the institute's right to collect transaction fees.

Legislator headnote

Official

TAXA IMPOSTO INCONSTITUCIONALIDADE MATERIAL ORGANISMO DE COORDENAÇÃO ECONOMICA INSTITUTO DO AZEITE E PRODUTOS OLEAGINOSOS

Keywords

AI generated
Port. 401/73 material unconstitutionality economic coordination organization transaction fees Supreme Administrative Court Institute of Olive Oil fiscal opposition

Cited Legislation

AI generated
Port. 401/73 de 8-6
Art. 102 of the Constitution
Art. 106 of the Constitution
Art. 108 of the Constitution
Art. 168 of the Constitution
Art. 293 of the Constitution

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL / OPOSIÇÃO.

[AREA TEMATICA 2] DIR CONST - SISTEM FINANC FISC.

[LEGISLACAO NACIONAL] CPCI63 ART176 A. PORT 401/73 DE 1973/06/08. CONST76 ART102 ART106 ART108 N1 A ART168 N1 B ART293 N3. CCIV66 ART8 N3.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 572

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 04/19/1985

[DATA DO APENDICE] 12/05/1986

[Nº CONVENCIONAL] JSTA00003725

[Nº DO DOCUMENTO] SA219850724003231

[OBJECTO] AC TT2INST.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] SA & BRAS LDA

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F3CDCDA10AF5AE60802568FC00382FB9?OpenDocument

SUMÁRIO

Não sofre de inconstitucionalidade a Port. 401/73, de

8-6, na medida em que, ao abrigo dela, o Instituto do Azeite e Produtos Oleaginosos (IAPO) exigiu o pagamento de "taxas por transacções efectuadas".