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000132 AI generated

Verbal sales contract for resale property exempted from transfer tax when commercial intent is proven.

Case Number 000132
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 Fazenda Nacional's request to exempt a verbal sales contract from transfer tax. The court found that the buyer, a commercial entity, acquired the property with the proven intent to resell it, fitting the definition of a commercial activity. Consequently, the exemption mandated by the Tax Code for such transactions was applied despite the contract's verbal form.

Legislator headnote

Official

SISA PROMESSA DE COMPRA E VENDA CONTRATO VERBAL ACTIVIDADE COMERCIAL AQUISIÇÃO DE IMOVEL PARA REVENDA INTENÇÃO DE REVENDA PROVA

Keywords

AI generated
verbal sales contract transfer tax exemption commercial resale intent taxed entity acquisition proven commercial activity

Cited Legislation

AI generated
Article 11, paragraph 3 of the Code of Transfer Tax and Inheritance and Gift Tax
Article 410, number 2 of the Civil Code
Article 2, paragraph 1, number 2 of the Code of Administrative Procedure

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] CCIV66 ART410 N2. CSISD58 ART2 PAR1 N2 ART11. [1ª PAG. DE PUBLICACAO DO ACORDAO] 291 [ANO DA PUBLICACAO] 75 [APENDICE] DG [DATA DE ENTRADA] 05/07/1974 [DATA DO APENDICE] 10/20/1976 [Nº CONVENCIONAL] JSTA00014087 [Nº DO DOCUMENTO] SA219750319000132 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SILVA , FRANCISCO [REFERENCIA PUBLICACAO 1] AD N169 ANOXV PAG80 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DD90C4BDFBFD0342802568FC003712C7?OpenDocument

SUMÁRIO

No caso de contrato verbal de promessa de compra e venda de admitir e a isenção da sisa, nos termos do artigo 11, n. 3, do Codigo da Sisa e do Imposto sobre as Sucessões e Doações, quando se trate de aquisição de um predio por entidade tributada em contribuição industrial pelo exercicio da actividade de comercio de compra de predio para revenda e essa intenção se mostre provada.