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0330/16 AI generated

Portuguese court dismisses stamp duty appeal when factual impossibility of construction negates taxable capacity.

Case Number 0330/16
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal regarding stamp duty on a building project. Although the taxpayer failed to submit a second valuation request, the court found that the impossibility of construction was duly proven. Consequently, the court ruled that the lack of actual building capacity, a prerequisite for the tax, meant the levy could not be applied.

Legislator headnote

Official

IMPOSTO DE SELO EDIFICAÇÃO IMÓVEL CAPACIDADE EDIFICATIVA

Keywords

AI generated
stamp duty liability building capacity impossibility of construction tax assessment administrative appeal

Cited Legislation

AI generated
CIMI Art. 45

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Full text

[AREA TEMATICA 1] DIR FISC - SELO [LEGISLACAO NACIONAL] CIMI ART45. [DATA DE ENTRADA] 03/14/2016 [Nº CONVENCIONAL] JSTA00069790 [Nº DO DOCUMENTO] SA2201607060330 [OBJECTO] SENT TAF LOULÉ. [RECORRENTE] FAZENDA PÚBLICA [RECORRIDO 1] A......, LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/998FCF9F410C2ACA80257FEF003CD055?OpenDocument

SUMÁRIO

Pese embora não ter sido apresentado um requerimento de 2.ª avaliação do imóvel, a impossibilidade de construção no referido imóvel, devidamente comprovada, não pode deixar de ser relevante para efeito de liquidação de imposto de selo, cobrado tendo por pressuposto a capacidade edificativa, que se verifica não existir de facto.