VAT EXEMPTIONS AND THE SOCIAL ECONOMY ENTITIES: COMMENTARY ON THE DECISION OF THE PORTUGUESE SUPREME ADMINISTRATIVE COURT OF 9/11/2022 (CASE Nº. 0386/10.9BEVIS)

Abstract

In this study, we will comment on the position adopted by the Portuguese Supreme Administrative Court in its judgement of November 9th, 2022 (Case no.
0386/10.9BEVIS) regarding the application of certain internal VAT exemptions to a social economy entity. In our work, we will try to highlight the importance
of the position adopted by the Supreme Administrative Court in what concerns to the watertight and autonomous consideration of social economy entities within a business group and to the strict interpretation of VAT exemptions (including the non-profit organization’ concept), also adding some thoughts in what concerns to the prevention of abusive tax planning situations involving the social economy.