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9720882 AI generated

Financial lease termination allows VAT recovery on unpaid rent but excludes it from landlord indemnity. The court ruled that VAT is not due on unpaid rent upon contract resolution, so it cannot be included in the landlord's indemnity. The court held that the object of a security must have an objective criterion for determination, not necessarily a fixed maximum figure. The decision clarifies that VAT on unpaid rent is not due upon contract resolution and therefore cannot be part of the landlord's indemnity. The court emphasized that the object of a security must have an objective criterion for determination, not necessarily a fixed maximum figure. The court ruled that VAT on unpaid rent is not due upon contract resolution and therefore cannot be part of the landlord's indemnity. The court emphasized that the object of a security must have an objective criterion for determination, not necessarily a fixed maximum figure.

Case Number 9720882
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court partially allowed the appeal regarding the calculation of indemnity in a financial lease termination. The appellant argued for the inclusion of unpaid rent plus VAT in the indemnity, while the respondent contended that VAT is not due on such amounts. The court decided that while the object of a security requires an objective criterion, it does not need a fixed maximum figure, and specifically ruled that VAT is not due on unpaid rent upon resolution, excluding it from the indemnity.

Legislator headnote

Official

CONTRATO DE LOCAÇÃO FINANCEIRA RESOLUÇÃO IVA FIANÇA OBJECTO DETERMINAÇÃO DO VALOR

Keywords

AI generated
financial lease termination security object determination VAT on unpaid rent landlord indemnity calculation contract resolution consequences

Cited Legislation

AI generated
CCIV66, Art. 236
CCIV66, Art. 238
CCIV66, Art. 280, N.º 1
CCIV66, Art. 562, N.º 1

Cited Case Law

AI generated
AC STJ DE 1995/11/15 IN BMJ N451 PAG398

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Full text

[DATA DEC. RECORRIDA] 02/14/1997

[Nº CONVENCIONAL] JTRP00022530

[Nº DO DOCUMENTO] RP199712169720882

[PRIVACIDADE] 1

[PROCESSO NO TRIBUNAL RECORRIDO] 4615-2S

[TEXTO INTEGRAL] N

[TRIBUNAL RECORRIDO] T CIV PORTO 7J

[URL] https://www.dgsi.pt/jtrp.nsf/56a6e7121657f91e80257cda00381fdf/984FEFAFFA515B5C8025686B006705B7?OpenDocument

SUMÁRIO

I - A determinabilidade do objecto da fiança não tem forçosamente que se reconduzir à indicação de uma cifra máxima; apenas terá que existir um critério objectivo para precisar o teor da obrigação, designadamente em função do título donde ela poderá provir.

II - Em caso de resolução de um contrato de locação financeira, não é devido Imposto Sobre o Valor Acrescentado na parte referente às rendas não vencidas, pelo que este não deve ser incluido na indemnização devida ao locador.