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01108/17 AI generated

Wind park elements are not urban buildings under CIMI Article 2; administrative court dismisses appeal.

Case Number 01108/17
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court dismissed the appellant's challenge regarding the classification of wind park components. The appellant argued that turbine parts constituted urban buildings, while the authority maintained they do not. The court ruled that under Article 2 of the CIMI, such elements cannot be considered urban buildings of the 'other' species by themselves.

Legislator headnote

Official

PARQUE EÓLICO

Keywords

AI generated
wind park classification urban building definition CIMI Article 2 administrative appeal property categorization

Cited Legislation

AI generated
Art. 2º do CIMI

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Full text

[Nº CONVENCIONAL] JSTA000P22887

[Nº DO DOCUMENTO] SA22018020701108

[RECORRENTE] A... SA

[RECORRIDO 1] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CBB962FD95FDAF368025822F00552483?OpenDocument

SUMÁRIO

Nos termos do artigo 2º do CIMI os elementos constituintes e partes componentes de um parque eólico não podem, de per si, ser considerados como prédios urbanos da espécie “outros”.