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002973 AI generated

Portuguese court allows inheritance tax reduction for fideicommissary substitutions under specific statutory conditions.

Case Number 002973
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 in favor of the taxpayer regarding a reduction in inheritance tax for a fideicommissary substitution. The court recognized that such arrangements involve two distinct transmissions, allowing the application of the tax reduction provisions if statutory requirements are met. Consequently, the court held that the specific article governing tax reduction applies to these complex succession structures.

Legislator headnote

Official

SUBSTITUIÇÃO FIDEICOMISSARIA REDUÇÃO DE TAXA IMPOSTO SOBRE SUCESSÕES E DOAÇÕES INCIDENCIA

Keywords

AI generated
fideicomissary substitution inheritance tax reduction succession law two transmissions tax rate halving

Cited Legislation

AI generated
CSISD Art. 23
CSISD Art. 43
CSISD Art. 44
II - Dai que, verificados que sejam os demais requisitos do art. 44 para redução da taxa a metade, as substituições fideicomissarias seja de aplicar-se o disposto no art.
CSISD Art. 123
CCIV Art. 2295

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Full text

[AREA TEMATICA 1] DIR FISC - SUCESSÕES DOAÇÕES. [LEGISLACAO NACIONAL] CSISD58 ART23 ART43 PAR5 ART44 ART123 PAR5. CCIV66 ART2295 N1 B. [1ª PAG. DE PUBLICACAO DO ACORDAO] 233 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 10/26/1984 [DATA DO APENDICE] 11/27/1985 [Nº CONVENCIONAL] JSTA00003561 [Nº DO DOCUMENTO] SA219850515002973 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] RIBEIRO , MARIA [RECORRIDO 1] FAZENDA NACIONAL [REFERENCIA A DOUTRINA] PLANIOL E OUTRO TRAITE PRATIQUE DE DROIT CIVIL FRANÇAIS 5ED VV PAG300. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C693FEC2EF28CC47802568FC00382DA5?OpenDocument

SUMÁRIO I - Nas substituições fideicomissarias, mesmo de residuo, existem duas transmissões.

II - Dai que, verificados que sejam os demais requisitos do art. 44 para redução da taxa a metade, as substituições fideicomissarias seja de aplicar-se o disposto no art. 44 do CSISD.