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Advisor(s)
Abstract(s)
O Imposto Municipal sobre Imóveis (IMI) será o ponto de partida para esta dissertação, enfatizando, em concreto, a questão da isenção do imposto, preconizada no Estatuto dos Benefícios Fiscais (EBF), para os imóveis localizados nos centros históricos, classificados pela UNESCO.
No decurso dos anos, têm-se verificado diversas vicissitudes referente à legislação em vigor, as quais deram origem a interpretações díspares por parte da Autoridade Tributária e Aduaneira, o que, por sua vez, levou a que muitos contribuintes, por não concordarem com as liquidações de imposto aplicadas, recorressem aos tribunais como forma de obter o direito à isenção do imposto, que reiteradamente lhes foi negado.
Com o objetivo de entender o que se encontra subjacente a esta temática, será elaborada uma análise ao vasto acervo legislativo, quer em termos fiscais, quer em termos do património, transitando pela jurisprudência dos tribunais arbitrais e judiciais proferida ao longo dos anos, atentando, sempre, ao impacto económico-financeiro que se encontra na origem das conhecidas alterações, tanto para o Estado, como para os contribuintes.
The Municipal Property Tax (IMI) will be the starting point for this dissertation, emphasizing, in particular, the question of the tax exemption, advocated in the Tax Benefits Statute, for properties located in historic centres, classified by UNESCO. Over the years, there have been several vicissitudes regarding the legislation in force, which have given rise to different interpretations by the Tax and Customs Authority. That, in turn, has led many taxpayers to the courts for not agreeing with the applied tax assessments and as a way to obtain the right to the tax exemption, to whom it was constantly denied. In order to understand what underlies this subject, the vast body of legislation will be rigorously analyzed, both in fiscal terms and in terms of assets, passing through the jurisprudence of the arbitration and judicial courts, handed down over the years and considering, as required, the economic and financial impact as the source of origin of the recognized changes, both for the State and for the taxpayers.
The Municipal Property Tax (IMI) will be the starting point for this dissertation, emphasizing, in particular, the question of the tax exemption, advocated in the Tax Benefits Statute, for properties located in historic centres, classified by UNESCO. Over the years, there have been several vicissitudes regarding the legislation in force, which have given rise to different interpretations by the Tax and Customs Authority. That, in turn, has led many taxpayers to the courts for not agreeing with the applied tax assessments and as a way to obtain the right to the tax exemption, to whom it was constantly denied. In order to understand what underlies this subject, the vast body of legislation will be rigorously analyzed, both in fiscal terms and in terms of assets, passing through the jurisprudence of the arbitration and judicial courts, handed down over the years and considering, as required, the economic and financial impact as the source of origin of the recognized changes, both for the State and for the taxpayers.
Description
Mestrado em Fiscalidade
Keywords
Centro histórico Isenção IMI Património UNESCO Historic center Exemption Heritage
Citation
Nunes, R. F. G. D. (2022) Isenção do IMI nos centros históricos, classificados como património mundial pela UNESCO. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15467