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015244 AI generated

Payment of inheritance tax on a sale promise with property delivery cannot be revalidated under the Code of Inheritance Tax.

Case Number 015244
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the request to revalidate a previously paid inheritance tax on a property sale promise accompanied by delivery. The respondent argued for revalidation based on specific circumstances, but the court found no legal basis to alter the initial payment. Consequently, the court ruled that the tax payment remains final and binding under the relevant statutory provisions.

Legislator headnote

Official

SISA PAGAMENTO DE IMPOSTO PROMESSA DE COMPRA E VENDA TRADIÇÃO DA COISA

Keywords

AI generated
inheritance tax payment sale promise contract property delivery tax revalidation finality of payment administrative appeal code of inheritance

Cited Legislation

AI generated
Art. 47, parágrafo único
Art. 152, in fine

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Full text

[AREA TEMATICA 1] DIR FISC - SISA. [LEGISLACAO NACIONAL] CSISD58 ART2 PAR1 N2 ART47 PARUNICO ART152. [ANO DA PUBLICACAO] 1968 [DATA DE ENTRADA] 03/30/1965 [Nº CONVENCIONAL] JSTA00021091 [Nº DO DOCUMENTO] SA219651222015244 [Nº DO VOLUME] VIII [OBJECTO] AC T2INSTCI. [PAGINA] 47 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] AMARAL , FAUSTO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/37FF11CD0AADA6BA802568FC0037BB91?OpenDocument

SUMÁRIO

Não ha que revalidar o pagamento da sisa feito em contrato de promessa de compra e venda, acompanhado de tradição do imovel negociado, nos termos do artigo 47, paragrafo unico, em face do disposto no artigo 152, in fine, do Codigo da Sisa e do Imposto sobre as Sucessões e Doações.