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007170 AI generated

Hotel operators are exempt from construction license fees for tourism utility establishments under the 1954 Law.

Case Number 007170
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 unanimously dismissed the jurisdictional appeal filed by Estoril-Sol SARL against the Cascais City Council. The company argued that it should pay the construction license fee, while the Council maintained the tax obligation. The court ruled that the 1954 Law explicitly grants tax and fee exemptions to companies operating hotel-like establishments of tourist utility.

Legislator headnote

Official

TAXA LICENÇA DE CONSTRUÇÃO ISENÇÃO FISCAL ESTABELECIMENTO HOTELEIRO OU SIMILAR UTILIDADE TURISTICA

Keywords

AI generated
tourist utility exemption construction license fee hotel operator status administrative tax immunity 1954 construction law

Cited Legislation

AI generated
L. 2073 de 1954, Art. 12
L. 2081, Art. 1
CADM 40, Art. 50, n.º 5

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Full text

[AREA TEMATICA 1] DIR FISC - TAXA. DIR ADM GER - ADM PUBL LOCAL. [LEGISLACAO NACIONAL] L 2073 DE 1954/12/23 ART12 ART13. L 2081 ART1 PARUNICO. CADM40 ART50 N5. RGEU51. [1ª PAG. DE PUBLICACAO DO ACORDAO] 117 [ANO DA PUBLICACAO] 66 [APENDICE] DG [DATA DO APENDICE] 08/08/1968 [Nº CONVENCIONAL] JSTA00020809 [Nº DO DOCUMENTO] SA119660422007170 [OBJECTO] SENT AUDITORIA LISBOA. [PRIVACIDADE] 01 [RECORRENTE] ESTORIL-SOL SARL [RECORRIDO 1] CM DE CASCAIS [REFERENCIA PUBLICACAO 1] AD N59 ANOV PAG1328 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8CF23F9480EF2B3C802568FC00375DAF?OpenDocument

SUMÁRIO

As empresas que explorem estabelecimentos hoteleiros ou similares de utilidade turistica estão isentas de impostos ou taxas para os corpos administrativos.*