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01210/17 AI generated

Supreme Administrative Court dismisses exceptional review appeal regarding wind turbine definition as urban building under CIMI Art. 2.

Case Number 01210/17
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the exceptional review appeal filed by the tax authority against a decision regarding a wind turbine. The appellant argued that the wind turbine should be classified as an urban building under Article 2 of the Urban Buildings Law (CIMI). However, the court held that admitting this review was unjustified given the Supreme Administrative Tribunal's prior pronouncement on the same legal issue.

Legislator headnote

Official

RECURSO DE REVISTA EXCEPCIONAL PRESSUPOSTOS IMPOSTO MUNICIPAL SOBRE IMÓVEIS

Keywords

AI generated
exceptional review appeal urban buildings law wind turbine classification tax authority appeal prior jurisprudence binding

Cited Legislation

AI generated
Art. 2º do CIMI
Não se justifica admitir o recurso de revista excepcional relativamente à questão de saber se um aerogerador integra o conceito de prédio urbano nos termos e para os efeitos previstos no art. 2º do CIMI, tendo em conta a pronúncia já emitida pelo STA sobre a matéria.

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Full text

[Nº CONVENCIONAL] JSTA000P22711

[Nº DO DOCUMENTO] SA22017122001210

[RECORRENTE] AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] A............, LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CEB6BA4B5777A0348025820F004E5FDC?OpenDocument

SUMÁRIO

Não se justifica admitir o recurso de revista excepcional relativamente à questão de saber se um aerogerador integra o conceito de prédio urbano nos termos e para os efeitos previstos no art. 2º do CIMI, tendo em conta a pronúncia já emitida pelo STA sobre a matéria.