Background & facts of the case The Appellant, a company in the sector of retail distribution of food products that owns and manages several brands and shops, brought a claim before the Southern Central Administrative Court (“SCAC”) against the sentence rendered by the Lisbon Administrative and Tax Court, which dismissed the judicial claim brought by the Appellant against the Food Safety Plus Tax (“Taxa de Segurança Alimentar Mais” or “TSAM”) assessment performed by the Sanitary Fund of Food Safety Plus (“Fundo Sanitário de Segurança Alimentar Mais” or “FSSAM”) for the financial year of 2015, that amounted to over 2 million euros. Pursuant to Decree-Law 119/2012, of 15 June
The Portuguese Southern Central Administrative Court rejects a claim by a food distributor on the grounds that they do not have locus standi to challenge a levy funding an animal carcass collection system under EU State aid rules (“Food Safety Plus” Tax)
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