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Abstract(s)
Para a prossecução do interesse público o Estado pode recorrer ao seu poder de autoridade para impor aos cidadãos a prática de um determinado comportamento ou a sua omissão. É do interesse público, e assume-se como tarefa fundamental do Estado Português, a proteção e valorização do património cultural português, património este que é constituído tanto pela língua portuguesa, como pelo Mosteiro dos Jerónimos, em Lisboa, ou ainda pela Cultura da Vinha na Ilha do Pico, nos Açores. Neste trabalho interessou-nos perceber, em primeiro lugar, que tipos de instrumentos é que o legislador utilizou para promover, designadamente, juntos dos particulares a proteção e a valorização do património cultural português. As restrições administrativas de utilidade pública assumiram, assim, um papel de destaque neste trabalho. Este conhecimento prévio dos instrumentos administrativos que tutelam a proteção do património cultural é meramente instrumental, no entanto, afigurou-se-nos como fundamental para a perceção ampla e informada sobre a legalidade ou a constitucionalidade do tratamento fiscal dos bens que constituem o património cultural português. Neste contexto deu-se particular importância à análise do âmbito de aplicação das isenções de IMI e de IMT sobre os prédios classificados como monumento, conjunto e sítio. O Direito Fiscal, no âmbito do Direito do Património Cultural, assume uma função de promoção da proteção e valorização do património, fundamentalmente, através do desagravamento da tributação sobre esse património. Assim, o objetivo último deste trabalho foi perceber o modo de aplicação desse desagravamento fiscal e, essencialmente, se é aplicado de uma forma justa, igualitária e proporcional.
In order to pursue the public interest the State may use its power of authority to impose on its citizens a particular behaviour or its omission. The protection and enhancement of the Portuguese cultural heritage, which is constituted at the same time by the Portuguese language, Jerónimos Monastery in Lisbon and the viniculture on Ilha do Pico, is a matter of public interest and therefor arises as one of the Portuguese State’s fundamental tasks. In this endeavour, our focus was to identify and to understand what kind of legal instruments did the legislator use to protect and enhance the Portuguese Cultural heritage with private individuals. Public administrative constraints will thus play a prominent role in this work. Though the prior awareness of these public administrative legal measures is merely instrumental it proved to be fundamental to gain a broader and better-informed perception about the legality and the constitutionality of the tax treatment that is given to the Portuguese cultural heritage. In this context it was given particular emphasis to the analysis of the scope of tax exemptions in place from the municipal property tax and the municipal property transfer tax on buildings listed as monuments, groups of buildings and sites. Through the establishment of tax relief measures and within the scope of Cultural Heritage Law, Tax Law plays its role on enhancing and protecting cultural heritage. Thus, the ultimate objective of this endeavour is to understand how these tax relief measures are applied and, essentially, assess if they are equally, fairly, and proportionally applied.
In order to pursue the public interest the State may use its power of authority to impose on its citizens a particular behaviour or its omission. The protection and enhancement of the Portuguese cultural heritage, which is constituted at the same time by the Portuguese language, Jerónimos Monastery in Lisbon and the viniculture on Ilha do Pico, is a matter of public interest and therefor arises as one of the Portuguese State’s fundamental tasks. In this endeavour, our focus was to identify and to understand what kind of legal instruments did the legislator use to protect and enhance the Portuguese Cultural heritage with private individuals. Public administrative constraints will thus play a prominent role in this work. Though the prior awareness of these public administrative legal measures is merely instrumental it proved to be fundamental to gain a broader and better-informed perception about the legality and the constitutionality of the tax treatment that is given to the Portuguese cultural heritage. In this context it was given particular emphasis to the analysis of the scope of tax exemptions in place from the municipal property tax and the municipal property transfer tax on buildings listed as monuments, groups of buildings and sites. Through the establishment of tax relief measures and within the scope of Cultural Heritage Law, Tax Law plays its role on enhancing and protecting cultural heritage. Thus, the ultimate objective of this endeavour is to understand how these tax relief measures are applied and, essentially, assess if they are equally, fairly, and proportionally applied.
Description
Keywords
Património cultural Interesse público Proteção e valorização do património Restrições administrativas de utilidade pública Prédios classificados Monumento Conjunto Sítio Desagravamento fiscal Isenções Imposto municipal sobre imóveis Imposto municipal sobre a transmissões onerosas de imóveis Igualdade Proporcionalidade e justiça Cultural heritage Public interest Cultural heritage protection and enhancement Public administrative constraints Listed buildings Monument Group of buildings Sites Tax exemptions Municipal property tax Municipal property transfer tax Equality Fairness and proportionality