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025857 AI generated

Establishing a hunting reserve on tax-exempt agricultural land does not change its economic destination under SISA law.

Case Number 025857
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 allowed the taxpayer's appeal regarding the imposition of SISA on a building designated as a hunting reserve. The court found that the building's original agricultural purpose remained unchanged despite the new designation. Consequently, the court ruled that such a change does not alter the economic destination required to trigger SISA liability.

Legislator headnote

Official

SISA. RESERVA DE CAÇA. DESVIO DO DESTINO DOS BENS.

Keywords

AI generated
SISA tax liability economic destination change hunting reserve designation agricultural land status tax exemption preservation

Cited Legislation

AI generated
CS Art. 16 n.º 6
CS Art. 11 n.º 26

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] CS ART16 N6 ART11 N26. [DATA DE ENTRADA] 01/31/2001 [Nº CONVENCIONAL] JSTA00056010 [Nº DO DOCUMENTO] SA220010523025857 [OBJECTO] AC TCA. [RECORRENTE] MORAGRI-SOC AGRÍCOLA SA [RECORRIDO 1] SUBDIRGER DAS CONTRIBUIÇÕES E IMPOSTOS [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D7841753AE5183D080256ADB0035223F?OpenDocument

SUMÁRIO

A constituição de uma reserva de caça num prédio isento de sisa para fins agrícolas não altera o seu destino económico.