Judgement No. 362/2015 - Official Gazette No. 186/2015, Series II of 09/23/2015
The Constitutional Court ruled unconstitutional the provision of Article 100 of the Insolvency and Corporate Recovery Code, approved by Decree-Law No. 53/2004, of March 18, if interpreted as the declaration of insolvency provided therein suspends the limitation deadline of tax debts attributable to the responsible subsidiary responsible person according to the tax procedure.
Judgment of the Supreme Court of 08/10/2015
Limited Company - Supplementary allowance - Assignment of Contractual Position – theory of the receiver impression - Unilateral contract - Burden of Proof
The Supreme Court stated that, according to the provisions of Articles 236 to 238 of the Portuguese Civil Code, the recipient of declaration does not have to investigate what the declarant intended to express with its behavior, but only to seize the objective purpose of the declaration, regardless knowledgeability of the true intention of the declarant.
It lies with the recipient of declaration, the burden of proving, in accordance with the general rules, that under the business and interests related, the objective pursued by the declarant, the previous business relations between the parties and the habits of the declarant, it would result for a recipient of declaration with normal diligence that the counterparty was bound to the related obligation, being that contract, bilateral.
Judgment of the Supreme Administrative Court No. 5/2015 - Official Gazette No. 209/2015, Series I of 10.26.2015
Capital gains arising from sale of shares held for over 12 months, which have occurred prior to the entry into force of Law No. 15/2010, of 26 July, particularly in the period between 1 January and 26 July 2010, continue to be subject to the taxation statutory immunity provided in paragraph. 2, subparagraph a) of Article 10 of the Personal Income Tax Code, and as such, do not contribute to the formation of taxable annual balance of capital gains referred to in Article 43 of the CIRS.