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000812 AI generated

Portuguese court orders property tax on new urban buildings regardless of habitation license date.

Case Number 000812
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 ruled that property tax must be levied on newly constructed urban properties from the date of actual occupation. The appellant argued for an exemption based on the timing of the habitation license relative to occupation. The court rejected this, establishing that tax liability commences upon occupation, irrespective of whether the license predates or postdates that event.

Legislator headnote

Official

CONTRIBUIÇÃO PREDIAL LIQUIDAÇÃO PREDIO URBANO LICENÇA DE HABITAÇÃO

Keywords

AI generated
property tax liability urban property construction habitation license timing occupation date rule fiscal assessment period

Cited Legislation

AI generated
Article 232 of the Property Tax Code
Article 106(2) of the 1976 Constitution
Article 5(2) of Law 375/74

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB PREDIAL.

[LEGISLACAO NACIONAL] CONST33 ART70. CONST76 ART106 N2. CCPIIA63 ART20 ART119 ART214 ART232 ART233. DL 375/74 DE 1974/08/25 ART5 N2.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 470

[ANO DA PUBLICACAO] 77

[APENDICE] DR

[DATA DE ENTRADA] 06/16/1976

[DATA DO APENDICE] 06/24/1980

[Nº CONVENCIONAL] JSTA00013245

[Nº DO DOCUMENTO] SA219770504000812

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] SANTOS , AUGUSTO

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA PUBLICACAO 1] AD N188-189 ANOXVI PAG793

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/51DF85AFBA9D6F5A802568FC003702F9?OpenDocument

SUMÁRIO

Quanto a predios urbanos, construidos de novo, não isentos, a contribuição predial e de liquidar, nos termos do artigo 232 do Codigo da Contribuição Predial, desde a data em que tenham sido ocupados e quer essa ocupação seja anterior quer posterior a data em que, segundo a respectiva licença, tais predios foram considerados habitaveis.