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002953 AI generated

Portuguese court holds that a licensed housing development is exempt from plus-value tax if an additional plus-value charge applies.

Case Number 002953
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 Fazenda Nacional's appeal against Guilherme Barbosa regarding the imposition of plus-value tax on a licensed housing development. The Fazenda Nacional argued for tax liability, while the taxpayer contended that the mandatory additional plus-value charge precluded the tax obligation. The court ruled that the existence of this specific charge legally exempts the property from the plus-value tax under the relevant national legislation.

Legislator headnote

Official

IMPOSTO DE MAIS VALIASS ENCARGO DE MAIS VALIASS INCIDENCIA LOTEAMENTO

Keywords

AI generated
plus-value tax exemption licensed housing development additional plus-value charge housing development tax administrative appeal dismissal

Cited Legislation

AI generated
L. 2030 de 1948/06/22, Art. 1, n.º 1; Art. 18
DL 289/73 de 1973/06/06, Art. 19, n.º 1

Cited Case Law

AI generated
AC STAP de 1982/11/01 in AD n.º 260-261, pág. 1068
AC STA de 1983/06/29 in AD n.º 266, pág. 199
AC STA Proc. 2553 de 1984/12/05

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Full text

[AREA TEMATICA 1] DIR FISC - MAIS VALIAS. [LEGISLACAO NACIONAL] L 2030 DE 1948/06/22. CIMV65 ART1 N1 ART18. CCIV66 ART8 N3. DL 289/73 DE 1973/06/06 ART19 N1.

[JURISPRUDENCIA NACIONAL] AC STAP DE 1982/11/01 IN AD N260-261 PAG1068. AC STA DE 1983/06/29 IN AD N266 PAG199. AC STA PROC2553 DE 1984/12/05.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 391 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 10/04/1984 [DATA DO APENDICE] 12/05/1986 [Nº CONVENCIONAL] JSTA00003622 [Nº DO DOCUMENTO] SA219850703002953 [OBJECTO] AC TT2INST. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] BARBOSA , GUILHERME [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0CC82C87F4BBA30F802568FC00382EB8?OpenDocument

SUMÁRIO Desde que sobre o loteamento licenciado incida encargo de mais-valia, não e devido imposto de mais-valias.