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005224 AI generated

Portuguese court rules SISA liquidation must include all elements for correct tax calculation and valuation.

Case Number 005224
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Supreme Administrative Court ruled that the SISA declaration must contain all elements necessary for a correct liquidation of the tax. The court held that when transmitting different types of assets, distinct processes for valuation are required, and the price must be declared for each category. Consequently, the court established that omitting these specific details renders the declaration incomplete and invalid for tax purposes.

Legislator headnote

Official

SISA LIQUIDAÇÃO VALOR DOS BENS TRANSMITIDOS

Keywords

AI generated
SISA liquidation requirements succession tax declaration asset valuation processes price declaration categories correct tax calculation administrative tax procedure Portuguese succession law

Cited Legislation

AI generated
Art. 49 CSISD
Art. 19, n.º 16 CSISD
Art. 31 CSISD
Art. 2 CSISD
Art. 49 CSISD, n.º 2

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Full text

[AREA TEMATICA 1] DIR FISC - SISA.

[LEGISLACAO NACIONAL] CSISD58 ART2 ART19 PAR2 ART31 N16 ART49.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 1203

[ANO DA PUBLICACAO] 88

[APENDICE] DR

[DATA DE ENTRADA] 10/21/1987

[DATA DO APENDICE] 02/28/1990

[Nº CONVENCIONAL] JSTA00022594

[Nº DO DOCUMENTO] SA219881026005224

[OBJECTO] SENT TT1INST 4J LISBOA PER SALTUM.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] RODRIGUES , GERMANO

[REFERENCIA PUBLICACAO 1] BMJ N380 PAG358

[REFERENCIA A DOUTRINA] ALVES MOREIRA CODIGO DA SISA E DO IMPOSTO SOBRE SUCESSÕES E DOAÇÕES 2ED PAG370.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/6923BE7906523D21802568FC0037726F?OpenDocument

SUMÁRIO

I - No termo da declaração a que se refere o artigo

49 do Codigo de Sisa e do Imposto sobre as Sucessões e Doações (CSISD) devem constar todos os elementos indispensaveis a uma correcta liquidação.

II - Quando os bens a transmitir forem de especies diferentes, a reclamarem processos diferenciados no apuramento do seu valor, designadamente via avaliação, e obrigatorio ou indispensavel declarar o preço praticado, pelo menos para cada categoria de bens.