The Portuguese Supreme Administrative Court rules that notwithstanding a government decree excluding firms operating in agriculture, an agribusiness may reap the benefits of a corporate tax-relief scheme (Tax Benefits)

Background and facts of the case The appellant undertaking brought a claim before the Supreme Administrative Court (“SAC”) against the sentence rendered by the Leiria Administrative and Tax Court, which dismissed the judicial claim brought against the payment of additional Corporate Income Tax regarding the 2009 fiscal year. The Tax Authority considered that the undertaking, active in the agricultural sector, could not

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Authors

  • Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)
  • Morais Leitão, Galvão Teles, Soares da Silva (Lisbon)

Quotation

Carlos Botelho Moniz, Eduardo Maia Cadete, The Portuguese Supreme Administrative Court rules that notwithstanding a government decree excluding firms operating in agriculture, an agribusiness may reap the benefits of a corporate tax-relief scheme (Tax Benefits), 14 October 2020, e-Competitions State aid & National enforcement, Art. N° 107034

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