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015940 AI generated

Portuguese Supreme Court rules global land price over 800,000 escudos triggers additional tax under 1961 decree.

Case Number 015940
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 upheld the tax authority's claim regarding a global land sale exceeding 800,000 escudos. The court found that even though the transaction involved multiple autonomous parcels, the single global price structure satisfied the statutory threshold for the additional tax. Consequently, the tax authority was granted the right to collect the supplementary levy mandated by the specific decree.

Legislator headnote

Official

SISA TERRENO PARA CONSTRUÇÃO FRACÇÃO AUTÓNOMA PREÇO GLOBAL ADICIONAL

Keywords

AI generated
global land price additional tax levy single transaction act autonomous parcels threshold amount tax authority claim supreme administrative court

Cited Legislation

AI generated
Art. 1590 of the Civil Code
Art. 2 of Decree-Law 43763 of June 30, 1961
Art. 49, No. 4 of the Income Tax Law
Art. 158 of the Income Tax Law

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] CCIV867 ART1590. DL 43763 DE 1961/06/30 ART2. CSISD58 ART49 N4 ART158. [1ª PAG. DE PUBLICACAO DO ACORDAO] 139 [ANO DA PUBLICACAO] 69 [APENDICE] DG [DATA DE ENTRADA] 06/12/1968 [DATA DO APENDICE] 09/15/1971 [Nº CONVENCIONAL] JSTA00018495 [Nº DO DOCUMENTO] SA219690423015940 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] FILIPE , LUIS E OUTROS [REFERENCIA PUBLICACAO 1] AD N90 ANOVIII PAG914 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E38DB3ACE27ECBA9802568FC00389AD7?OpenDocument

SUMÁRIO

Quando a transmissão de terreno para construção se realiza por um só acto, embora compreenda várias parcelas autónomas, e o preço é global, sendo superior a 800000 escudos, está sujeita ao adicional criado pelo artigo 2 do Decreto-Lei n. 43763, de

30 de Junho de 1961.