Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
015282 AI generated

Portuguese Supreme Administrative Court allows exemption from property tax for low-income housing under specific decree limits.

Case Number 015282
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 allowed Angelo Abilio's request for a property tax exemption granted by the National Treasury. The court confirmed that Decrees 31561 and 36213 permit exemptions for housing based on the applicant's income within fixed limits. Consequently, the court ruled that the exemption was validly applied to the appellant's specific financial situation.

Legislator headnote

Official

CONTRIBUIÇÃO PREDIAL ISENÇÃO DE CONTRIBUIÇÃO PREDIAL

Keywords

AI generated
property tax exemption income based limits housing allowance fiscal relief administrative review

Cited Legislation

AI generated
Decree n.º 31561 of 1941
Decree n.º 36213 of 1947

Cited Case Law

AI generated
Supreme Administrative Court Decision of 1964
Supreme Administrative Court Decision of 1965

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB PREDIAL. [LEGISLACAO NACIONAL] D 31561 DE 1941/10/10 ART1. D 36213 DE 1947/04/09 ARTUNICO. [JURISPRUDENCIA NACIONAL] AC STA DE 1964/03/04 IN AD ANOXXX PAG769. AC STA DE 1965/01/27 IN AD ANOXLI PAG641. [ANO DA PUBLICACAO] 1968 [DATA DE ENTRADA] 05/12/1965 [Nº CONVENCIONAL] JSTA00021070 [Nº DO DOCUMENTO] SA219651202015282 [Nº DO VOLUME] VIII [OBJECTO] AC T2INSTCI. [PAGINA] 42 [PRIVACIDADE] 01 [RECORRENTE] ANGELO , ABILIO [RECORRIDO 1] FAZENDA NACIONAL [REFERENCIA PUBLICACAO 1] AD N51 ANOV PAG344 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CCAEAEEDC391CDBC802568FC0037BB7D?OpenDocument

SUMÁRIO

No regime dos Decretos ns. 31561 e 36213 a isenção de contribuição e de conceder para habitações ou fogos, em função do seu rendimento, nos limites fixados para o efeito.