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016336 AI generated

Tax exemption for resale requires proof of intent to resell and industrial tax status; failure to prove intent constitutes a fiscal violation.

Case Number 016336
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's request for a judicial review of a tax assessment. The court held that obtaining a property tax exemption for resale strictly requires proving both an intent to resell and the buyer's status as an industrial taxpayer. Since the taxpayer failed to demonstrate the requisite intent to resell at the time of acquisition, the court found a violation of the tax code, resulting in a double penalty.

Legislator headnote

Official

ISENÇÃO DE SISA AQUISIÇÃO DE IMOVEL PARA REVENDA TRANSGRESSÃO FISCAL QUANTITATIVO DA MULTA INTENÇÃO DE REVENDA

Keywords

AI generated
Property Transfer Tax Tax Exemption Resale Intent to Resell Industrial Tax Status Fiscal Violation Penalty Judicial Review Tax Double Tax Penalty

Cited Legislation

AI generated
Article 11, paragraph 3 of the Property Transfer Tax Code
Article 47 of the Property Transfer Tax Code
Article 156 of the Property Transfer Tax Code
Article 166 of the Property Transfer Tax Code
Article 1548 of the Civil Code
Article 410 of the Civil Code

Cited Case Law

AI generated
Supreme Administrative Court Decision of 1970/07/01, AD N108, p. 1697
Supreme Administrative Court Decision of 1968/10/10, AD N85, p. 143

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] CSISD58 ART11 N3 ART47 ART156 ART157 ART166. CCIV867 ART1548. CCIV66 ART410. [JURISPRUDENCIA NACIONAL] AC STA DE 1970/07/01 IN AD N108 PAG1697. AC STAP DE 1968/10/10 IN AD N85 PAG143. [1ª PAG. DE PUBLICACAO DO ACORDAO] 302 [ANO DA PUBLICACAO] 71 [APENDICE] DG [DATA DE ENTRADA] 10/19/1970 [DATA DO APENDICE] 11/10/1972 [Nº CONVENCIONAL] JSTA00017079 [Nº DO DOCUMENTO] SA219710602016336 [OBJECTO] AC T2INSTCI DE 1970/06/11. [PRIVACIDADE] 01 [RECORRENTE] COVANEIRO , EUGENIO [RECORRIDO 1] FAZENDA NACIONAL [REFERENCIA PUBLICACAO 1] AD N116-117 ANOX PAG1237 [REFERENCIA A DOUTRINA] GALVÃO TELLES DOS CONTRATOS EM GERAL 2ED PAG181. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/07F6927597EFBA35802568FC003733FF?OpenDocument

SUMÁRIO

I - Para haver lugar a isenção da sisa estabelecida no artigo 11, n. 3, do Codigo da Sisa e necessaria a verificação cumulativa dos seguintes requisitos: a) Intenção de revenda dos predios adquiridos; b) Estar o comprador tributado em contribuição industrial pelo exercicio da actividade de compra de predios para revenda.

II - Provando-se que o adquirente do predio que comprou este com o referido beneficio de isenção da sisa não tinha no momento da aquisição intenção de revender o imovel adquirido, comete uma transgressão do artigo 47 do Codigo da

Sisa, punida pelo artigo 156 do mesmo diploma com multa igual ao dobro do imposto.