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003453 AI generated

Portuguese Supreme Court rules CIT tax applies only to movable goods acquired for commercial resale.

Case Number 003453
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the Fazenda Nacional's request for jurisdictional review regarding the taxability of movable assets. The taxpayer argued that the goods were acquired incidentally, while the state contended they were held for commercial resale. The court ruled that the cited tax articles apply exclusively to movables acquired for the purpose of being commercialized or transacted.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES INCIDENCIA AQUISIÇÃO DE BENS BENS MOVEIS

Keywords

AI generated
transaction tax movable property commercial resale incidental acquisition jurisdictional review

Cited Legislation

AI generated
Art. 93 of the CIT
Art. 82 of the CIT
Art. 109 of the CIT
LPTA 85

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES. [LEGISLACAO NACIONAL] CPCI63 ART256. CIT66 ART82 PARUNICO ART93 ART109. LPTA85. [1ª PAG. DE PUBLICACAO DO ACORDAO] 668 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 07/26/1985 [DATA DO APENDICE] 12/31/1987 [Nº CONVENCIONAL] JSTA00005782 [Nº DO DOCUMENTO] SA219860528003453 [OBJECTO] AC TT2INST. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] NOBRE & BAPTISTA LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F4F7A61FD04DEC0A802568FC00384CE4?OpenDocument

SUMÁRIO

Os artigos 93, 82, paragrafo unico, e 109 do CIT são de considerar-se como reportados apenas aos bens moveis que os seus possuidores hajam adquirido no exercicio, embora acidental, de qualquer actividade comercial, industrial ou profissional por conta propria e se destinem a ser comercializados ou transaccionados.