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- Title
IMPOSTO MUNICIPAL SOBRE AS TRANSMISSÕES ONEROSAS DE IMÓVEIS: CADUCIDADE DA ISENÇÃO APLICÁVEL À AQUISIÇÃO DE IMÓVEIS POR INSTITUIÇÕES DE CRÉDITO.
- Authors
Castro Caldas, António; Fernandes, Catarina; Mathias Quartau, Mariana
- Abstract
This article analyses the Real Estate Transfer Tax ("RETT") exemption established in article 8 of the RETT Code that applies to certain acquisitions of real estate by credit institutions and commercial companies over whose capital they have direct or indirect control and, in particular, the cases when the exemption ceases to apply under article 11(6) of the RETT Code, as amended by the State Budget Law for 2020, with a particular focus on how the exemption applies over time.
- Subjects
REAL estate transfer tax; FINANCIAL institutions; INHERITANCE &; transfer tax; LEGAL certainty; BUDGET laws; TAX exemption
- Publication
Actualidad Jurídica (1578-956X), 2023, Issue 62, p181
- ISSN
1578-956X
- Publication type
Article