Acórdão (extrato) n.º 285/2020
Data de publicação | 08 Julho 2020 |
Seção | Parte D - Tribunais e Ministério Público |
Órgão | Tribunal Constitucional |
Acórdão (extrato) n.º 285/2020
Sumário: Não julga inconstitucional a norma, extraída da conjugação do artigo 199.º-A, n.os 1, alíneas a) a d), e 2 do Código de Procedimento e de Processo Tributário, com o n.º 3 do artigo 15.º do Código do Imposto do Selo, no sentido em que determina que o património da sociedade garante, que seja sociedade gestora de participações sociais, corresponde ao valor da cotação oficial das suas ações, deduzido das partes de capital executado que sejam detidas, direta ou indiretamente, pela garante.
Processo n.º 526/18
III - Decisão
Pelo exposto, decide-se:
a) Não julgar inconstitucional a norma, extraída da conjugação do artigo 199.º-A, n.os 1, alíneas a) a d), e 2 do Código de Procedimento e Processo Tributário, com o n.º 3 do artigo 15.º do Código do Imposto de Selo, no sentido em que determina que o património da sociedade garante, que seja sociedade gestora de participações sociais, corresponde ao valor da cotação oficial das suas ações, deduzido das partes de capital executado que sejam detidas, direta ou indiretamente, pela garante;
b) Em consequência, conceder provimento ao recurso, determinando a reforma da decisão recorrida, em conformidade com o presente julgamento.
Sem custas.
Notifique.
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