Supreme Administrative

Court Judgement of October 12, 2016

Case no. 0797/15

In this Judgment, the Supreme Administrative Court concluded that expenses related to employees, recorded as remuneration, salaries or wages, relevant to the limit of 15% foreseen for acceptance of the expenses with social benefits referred to in Article 43.2 of the CIT Code, are not limited to those that were subject to mandatory Social Security contributions.

South Central Administrative Court

Judgement of October 13, 2016

Case no. 09901/16 

In the Judgment in question, the South Central Administrative Court concluded that, the existence of an error in the object relevant for the cancellation of a sale within a tax foreclosure procedure, there must be a discrepancy between the qualities of the object and the wording of the announcements regarding the sale.

It further noted that all the relevant information for forming the intent of the purchaser that cannot be obtained through the examination of the objects shall be included in the announcements and that the fact that the depositary may have allegedly misled the purchaser is not sufficient to determine the cancellation of the sale.

Administrative Arbitration Centre

Arbitration Decision of 30 August 2016

Case no. 752/2015-T

Consistently with a previous judgement on the same subject, the Tax Arbitration Court concluded that it is not possible to deduct the special pre-payment on account (PEC or pagamento especial por conta) to the amount of tax liability resulting from the application of autonomous taxation rates