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014428 AI generated

Administrative court grants partial exemption from property tax for a specific period based on registration amendment.

Case Number 014428
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Portugal partially granted the request to exempt the respondent's property from property tax for a specific period. The applicant, a union, sought an amendment to the land registry to reflect this exemption under a 1941 decree-law. The court approved the exemption retroactively from a certain date but did not extend it indefinitely.

Legislator headnote

Official

ISENÇÃO DE CONTRIBUIÇÃO PREDIAL

Keywords

AI generated
property tax exemption land registry amendment administrative relief fiscal liability partial approval registration update decreto-lei application

Cited Legislation

AI generated
CPC 67 Art. 268
DL 31561/1941/10/10

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB PREDIAL. [LEGISLACAO NACIONAL] CPC67 ART268. DL 31561 DE 1941/10/10. [ANO DA PUBLICACAO] 1972 [Nº CONVENCIONAL] JSTA00019102 [Nº DO DOCUMENTO] SA219680306014428 [Nº DO VOLUME] XI [OBJECTO] AC T2INSTCI. [PAGINA] 16 [PRIVACIDADE] 01 [RECORRENTE] CAIXA SINDICAL DE PREVIDENCIA DO PESSOAL DA INDUSTRIA DE CERAMICA [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EAE01FD2BC2944F2802568FC003748D7?OpenDocument

SUMÁRIO

E de conceder a isenção da contribuição predial correspondente ao periodo do ano aludido no averbamento feito a inscrição matricial, dando como isento, ao abrigo do Decreto-Lei n. 31561, o respectivo predio a partir de certa data.