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007048 AI generated

Administrative court allows SISA rate reduction for industrial property acquisitions to support factory structuring.

Case Number 007048
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously allowed the reduction of the SISA acquisition tax for a synthetic resins company purchasing property for industrial purposes. The company argued that the purchase was essential for structuring its factory, while the budget authority opposed the tax break. The court ruled that the law does not prohibit such reductions when the acquisition directly supports the necessary completion of industrial facilities.

Legislator headnote

Official

SISA REDUÇÃO DE TAXA DE SISA AQUISIÇÃO DE IMOVEL PARA FINS INDUSTRIAIS

Keywords

AI generated
SISA acquisition tax industrial property purchase factory structuring tax rate reduction administrative budget synthetic resins company indispensable installations

Cited Legislation

AI generated
CSISD Art. 38, para. 1 and 2

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] CSISD58 ART38 PAR1 PAR2. [1ª PAG. DE PUBLICACAO DO ACORDAO] 120 [ANO DA PUBLICACAO] 66 [APENDICE] DG [DATA DO APENDICE] 08/08/1968 [Nº CONVENCIONAL] JSTA00020811 [Nº DO DOCUMENTO] SA119660429007048 [OBJECTO] DESP SE DO ORÇAMENTO DE 1985/04/05. [PRIVACIDADE] 01 [RECORRENTE] COMP INDUSTRIAL DE RESINAS SINTETICAS SARL [RECORRIDO 1] SSE DO ORÇAMENTO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0B2CB696CF698C4D802568FC00375DB5?OpenDocument

SUMÁRIO

Nada impede legalmente a concessão da redução da taxa da sisa em relação a aquisições que visam o prosseguimento da estruturação de empresa fabril com o indispensavel complemento de instalações.*