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Abstract(s)
A presente dissertação incide sobre a interpretação do conceito de revenda, para efeitos de isenção de tributação de imposto municipal sobre transmissões onerosas de bens imóveis, mormente quando praticada por entidades que se dediquem à atividade de compra e venda deste tipo de bens.
Abordando a diversa jurisprudência que toma posição sobre esta questão, considerando os despachos emitidos pela Autoridade Tributária bem como o entendimento dos tratadistas que versam nos seus manuais e códigos anotados esta matéria, apreciaremos criticamente algumas das problemáticas que incidem sobre esta operação, dada a ausência de definição legal deste instituto, bem como os efeitos que a interpretação extensiva da norma de isenção poderão comportar no que concerne aos sujeitos passivos da obrigação deste imposto.
Poderão estas empresas revender o imóvel através do contrato de permuta e ainda assim beneficiar da isenção? E se a revenda operar através de um contrato misto de compra e venda e permuta? Poderá ser efetuada a interpretação extensiva da norma de isenção prevista no art. 7.º do Código do IMT?
Reconhecendo as dificuldades de dar resposta a tais questões, analisaremos a pertinência da definição legal do conceito de revenda num regime próprio, capaz de, talvez, permitir a todos aqueles que se dedicam ao estudo deste tributo iniciar um novo paradigma.
The present dissertation concerns the concept of resale and analyses its impact on portuguese municipal tax exemptions on onerous real estate transfers (IMT), especially when practiced by entities whom principal activity is buying and selling real estate properties. Addressing all the jurisprudence positions, regarding this thematic, and taking into account all the IRS’s orders and books writers opinions, we will critically comment the main issues pointed to this operation, considering its absent legal definition, as well as the repercussions that the broad interpretation of the exemption rule brings to the taxable persons of this tax liability. Could these companies resell a property through a barter deal when enjoying this exemption? And if it was through a mixed contract of purchase, sale and exchange? In that case, could we apply the broad interpretation of the exemption rule, outlined on the article 7.º IMT code? Acknowledging many difficulties arouse while trying to find answers to these questions, we will examine the relevance of the legal definition of internal policy resale, aiming that, ultimately, a new paradigm is created, and all the ones that study this concrete tax can find answers to these questions.
The present dissertation concerns the concept of resale and analyses its impact on portuguese municipal tax exemptions on onerous real estate transfers (IMT), especially when practiced by entities whom principal activity is buying and selling real estate properties. Addressing all the jurisprudence positions, regarding this thematic, and taking into account all the IRS’s orders and books writers opinions, we will critically comment the main issues pointed to this operation, considering its absent legal definition, as well as the repercussions that the broad interpretation of the exemption rule brings to the taxable persons of this tax liability. Could these companies resell a property through a barter deal when enjoying this exemption? And if it was through a mixed contract of purchase, sale and exchange? In that case, could we apply the broad interpretation of the exemption rule, outlined on the article 7.º IMT code? Acknowledging many difficulties arouse while trying to find answers to these questions, we will examine the relevance of the legal definition of internal policy resale, aiming that, ultimately, a new paradigm is created, and all the ones that study this concrete tax can find answers to these questions.
Description
Keywords
IMT Isenção Permuta Compra e venda Caducidade da isenção Interpretação de revenda para efeitos de isenção Tax exemption Exchange Sale and purchase Exemption expiration Resell interpretation for exemption purposes