Unofficial summary in English. The judgment is published in Portuguese only, and only the Portuguese text is authentic.
IMEX TRADE – Importação e Exportação, Comércio Geral e Serviços, Lda. lodged an extraordinary appeal on grounds of unconstitutionality against a Supreme Court judgment upholding an industrial tax assessment for 2013, which denied it tax benefits it claimed to have acquired automatically as a private investor. The Court dismissed the appeal, as the law applied was the regime governing the approved investment, and found no breach of legality, the non-retroactivity of tax law, legal certainty or equality.
Decision
Appeal dismissed
Type of proceedings
Extraordinary appeal on grounds of unconstitutionality (Recurso Extraordinário de Inconstitucionalidade)
Full text
The judgment is published in Portuguese only, and only the Portuguese text is authentic. Read the judgment in Portuguese or download the official PDF.