{"id":30322,"date":"2023-09-22T11:53:11","date_gmt":"2023-09-22T10:53:11","guid":{"rendered":"https:\/\/www.provedor-jus.pt\/?p=30322"},"modified":"2023-09-22T11:55:07","modified_gmt":"2023-09-22T10:55:07","slug":"additional-solidarity-tax-on-the-banking-sector-ombudsman-recommends-that-the-minister-of-finance-repeal-the-regime-on-which-the-tax-is-based","status":"publish","type":"post","link":"https:\/\/www.provedor-jus.pt\/en\/additional-solidarity-tax-on-the-banking-sector-ombudsman-recommends-that-the-minister-of-finance-repeal-the-regime-on-which-the-tax-is-based\/","title":{"rendered":"Additional Solidarity Tax on the Banking Sector. Ombudsman recommends that the Minister of Finance repeal the regime on which the tax is based"},"content":{"rendered":"<!-- RS_MODULE_CODE_2.5.3 --> <div id=\"readspeaker_button30322\" class=\"rs_skip rs_preserve\"><a class=\"rs_href\" title=\"Ouvir com ReadSpeaker\" href=\"https:\/\/app-eu.readspeaker.com\/cgi-bin\/rsent?customerid=6394&amp;lang=pt_pt&amp;readid=rspeak_read_30322&amp;url=https%3A%2F%2Fwww.provedor-jus.pt%2Fen%2Fwp-json%2Fwp%2Fv2%2Fposts%2F30322\" onclick=\"readpage(this.href, 'xp30322'); return false;\"><img decoding=\"async\" src=\"https:\/\/www.provedor-jus.pt\/wp-content\/plugins\/enterprise_expanding_hl_wordpress-2x\/img\/icon_16px.gif\" alt=\"Ouvir com ReadSpeaker\" style=\"display: inline-block; margin-right: 5px;\"\/>Ouvir<\/a><\/div><div id=\"xp30322\" class=\"rs_addtools rs_splitbutton rs_preserve rs_skip rs_exp\"><\/div><div id=\"rspeak_read_30322\">\n<p>The Ombudsman has sent a recommendation to the Minister of Finance to repeal, as soon as possible, the regime on which the so-called Additional Solidarity Tax on the Banking Sector (&#8220;ASSB&#8221;) is based.<\/p>\n\n\n\n<p>After an in-depth study of the tax, carried out following the receipt of a complaint, it was concluded that it violates the principle of ability to pay, as well as the principles of non-retroactivity and equality (in its prohibition of arbitrariness dimension). This judgement is in line with the scarce but unanimous doctrine and case law already known on this subject.<\/p>\n\n\n\n<p>In the Recommendation sent to the Minister of Finance, the Ombudsman finally explains the reasons, in particular the risk of heavy burdens on Social Security, that led her to choose to suggest a legislative change, rather than submitting the regime to the Constitutional Court.<\/p>\n\n\n\n<p>To read the Recommendation click <a href=\"https:\/\/www.provedor-jus.pt\/documentos\/Recomenda%C3%A7%C3%A3o_4_B_2023.pdf\">here<\/a> [in Portuguese only].<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p><!-- RS_MODULE_CODE_2.5.3 --> <\/p>\n<div id=\"readspeaker_button30322\" class=\"rs_skip rs_preserve\"><a class=\"rs_href\" title=\"Ouvir com ReadSpeaker\" href=\"https:\/\/app-eu.readspeaker.com\/cgi-bin\/rsent?customerid=6394&amp;lang=pt_pt&amp;readid=rspeak_read_30322&amp;url=https%3A%2F%2Fwww.provedor-jus.pt%2Fen%2Fwp-json%2Fwp%2Fv2%2Fposts%2F30322\" onclick=\"readpage(this.href, 'xp30322'); return false;\"><img decoding=\"async\" src=\"https:\/\/www.provedor-jus.pt\/wp-content\/plugins\/enterprise_expanding_hl_wordpress-2x\/img\/icon_16px.gif\" alt=\"Ouvir com ReadSpeaker\" style=\"display: inline-block; margin-right: 5px;\"\/>Ouvir<\/a><\/div>\n<div id=\"xp30322\" class=\"rs_addtools rs_splitbutton rs_preserve rs_skip rs_exp\"><\/div>\n<div id=\"rspeak_read_30322\"> The Ombudsman has sent a recommendation to the Minister of Finance to repeal, as soon as possible, the regime on which the so-called Additional Solidarity Tax on the Banking Sector (&#8220;ASSB&#8221;) is based. After an in-depth study of the tax, carried out following the receipt of a complaint, it was concluded that it violates the principle of ability to&hellip;<\/div>\n","protected":false},"author":990002,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[123,117],"tags":[],"class_list":["post-30322","post","type-post","status-publish","format-standard","hentry","category-highlights","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Additional Solidarity Tax on the Banking Sector. Ombudsman recommends that the Minister of Finance repeal the regime on which the tax is based - Provedoria de Justi\u00e7a<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.provedor-jus.pt\/en\/additional-solidarity-tax-on-the-banking-sector-ombudsman-recommends-that-the-minister-of-finance-repeal-the-regime-on-which-the-tax-is-based\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Additional Solidarity Tax on the Banking Sector. Ombudsman recommends that the Minister of Finance repeal the regime on which the tax is based - Provedoria de Justi\u00e7a\" \/>\n<meta property=\"og:description\" content=\"Ouvir The Ombudsman has sent a recommendation to the Minister of Finance to repeal, as soon as possible, the regime on which the so-called Additional Solidarity Tax on the Banking Sector (&#8220;ASSB&#8221;) is based. 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