Since this tax was imposed in 2012, Jerónimo Martins, led by Pedro Soares dos Santos, has challenged it in court.

The group is awaiting the assessment of a complaint presented to the European Commission, considering that this fee is “illegal State aid”. According to the group's biannual report and accounts, “the aforementioned settlements were challenged in court, as it was understood that they were undue, since, furthermore, the legal diploma that created TSAM is found to be unconstitutional”.

In just one decade and until 2021, the State received more than 73 million euros from charging this fee. TSAM aims to finance the costs of official phytosanitary controls, safeguarding animal health and food safety. And it is applied to establishments with more than 2,000 square meters or that are owned by companies or groups that have an accumulated sales area equal to or greater than 6,000 square meters.