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015818 AI generated

Court holds that selling a constructed building constitutes taxable industrial contribution activity under the 1929 Decree.

Case Number 015818
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding the industrial contribution on construction activities. The taxpayer argued that acting as an agent for future owners did not constitute a construction activity, while the State contended that the physical execution of building works defined the taxable event. The court ruled that the act of constructing a building to be subsequently sold, even in representation of others, inherently involves the characteristic activity of civil construction and is therefore subject to the contribution regime.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL CONTRIBUINTE DO GRUPO C ACTIVIDADE COMERCIAL CONSTRUÇÃO CIVIL

Keywords

AI generated
industrial contribution civil construction activity sale of constructed building taxable event determination representation of future owners Decreto 16731 administrative appeal dismissal

Cited Legislation

AI generated
Decreto n. 16731 de 1929/04/13, Art. 50
RGU de 1896/07/16, Art. 238
DL 42084 de 1959/01/03

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL. [LEGISLACAO NACIONAL] D 16731 DE 1929/04/13 ART50. RGU DE 1896/07/16 ART238. DL 42084 DE 1959/01/03. [ANO DA PUBLICACAO] 1972 [DATA DE ENTRADA] 12/06/1967 [Nº CONVENCIONAL] JSTA00019122 [Nº DO DOCUMENTO] SA219680403015818 [Nº DO VOLUME] XI [OBJECTO] AC T2INSTCI. [PAGINA] 24 [PRIVACIDADE] 01 [RECORRENTE] SOBREIRO , ANTONIO [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/57424905F110B080802568FC0037490F?OpenDocument

SUMÁRIO

E tributavel, no regime do Decreto n. 16731, aquele que constroi predio que depois vende e intervem na construção de vivendas, ainda que em representação de seus futuros donos, intervindo e executando uma actividade caracterizadamente de construção civil.