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015122 AI generated

State-owned pool in municipal administration exempt from property tax under old Code of Property Tax. State argued exemption ended; court upheld exemption for state property. State argued exemption ended; court upheld exemption for state property.

Case Number 015122
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the State's appeal regarding a municipal pool's property tax exemption. The State argued that the exemption for state-owned pools had ceased, while the municipality maintained the exemption applied to the facility under the old Code of Property Tax. The court ruled that the exemption remained valid because the property, though administered by the municipality, retained its state ownership status.

Legislator headnote

Official

ISENÇÃO DE CONTRIBUIÇÃO PREDIAL CAMARA MUNICIPAL ISENÇÃO PESSOAL PREDIO DO ESTADO

Keywords

AI generated
State property exemption Property tax liability Municipal administration State ownership status Tax immunity

Cited Legislation

AI generated
Art. 5, n.º 2 of the old Code of Property Tax
Art. 31 of the Constitution
Art. 48, n.º 7 of the Administrative Code
Art. 49, n.º 11 of the Administrative Code
Art. 7, n.º 2 of the old Code of Property Tax

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB PREDIAL. [LEGISLACAO NACIONAL] CCPIIA13 ART5 N2 ART31. CADM40 ART48 N7 ART49 N11. CCPIIA63 ART7 N2. [ANO DA PUBLICACAO] 1968 [DATA DE ENTRADA] 08/01/1964 [Nº CONVENCIONAL] JSTA00020983 [Nº DO DOCUMENTO] SA219650519015122 [Nº DO VOLUME] VIII [OBJECTO] AC T2INSTCI. [PAGINA] 20 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] CM DE ESPINHO [REFERENCIA PUBLICACAO 1] AD N43 ANOIV PAG950 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/4F74F55D5D4FDBED802568FC00375FF3?OpenDocument

SUMÁRIO

No dominio do antigo Codigo da Contribuição Predial ja não estava sujeita a tributação uma piscina pertencente ao Estado, mas na administração de uma camara municipal.