ECJ-Recent Developments in Direct Taxation 2013
1. Aufl. 2014
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S. 194I. Introduction
The Portuguese case concerns a decision sent to the ECJ on 24 June 2013 by the labour court of first instance of Leiria, Portugal, which according to Portuguese law is the last instance court in this case.
The main facts of the case are as follows: Modelo Continente Hipermercados, SA (hereinafter Modelo) is a public limited liability company (“sociedade anónima” in the Portuguese legislation) acting in the food retail business and has more than 150 stores in the country. On 15 February 2011, the company Good and Cheap – Comércio Retalhista, SA (hereinafter GC) was subjected to an inspection of one of its stores situated in Lisbon by the Portuguese Authority for Labour Conditions (“Autoridade para as Condições de Trabalho”, hereinafter ACT), and during this inspection the company was requested to produce certain documents.
On 31 March 2011, GC was wound up and merged through acquisition by Modelo, including the store that had been previously inspected. Its assets were globally transferred to Modelo.
After the registration of the merger, ACT served the wound up company GC with a report informing it of the application of an administrative penalty due to the violation of la...