CAAD Decision 507/2015-T: Stamp Tax Verba 28.1 TGIS Reform Ruling

Process: 507/2015-T

Date: December 11, 2018

Tax Type: Selo

Summary

This CAAD arbitral decision (Process 507/2015-T) addresses the legality of Stamp Tax (Imposto do Selo) assessments under Verba 28.1 of the General Stamp Tax Schedule (TGIS) for 2014. Three corporate claimants challenged multiple stamp tax liquidations on real estate properties. The arbitral tribunal was constituted under Decree-Law 10/2011 (RJAT) with arbitrators designated by both parties and a tribunal president. The Tax Authority raised a preliminary issue of inutilidade da lide (mootness) regarding assessments where administrative appeals had been granted favorably. This decision represents a reformed judgment following a Portuguese Constitutional Court ruling dated November 14, 2018, which ordered the reform of the original arbitral decision from March 17, 2017. The claimants reduced their claim to €1,029,710.44 after partial administrative relief and offsetting of overpaid amounts in third installments. The tribunal found numerous assessments to be annulled across all three claimant companies. The case demonstrates the interaction between CAAD arbitration, administrative appeals (reclamações graciosas), and constitutional review in Portuguese tax law. It highlights procedural complexities when constitutional questions arise in tax arbitration, including the potential notification of the Public Prosecutor's Office under Article 280(3) of the Portuguese Constitution and Article 72(3) of the Constitutional Court Act when unconstitutionality is alleged.

Full Decision

ARBITRAL DECISION

The arbitrators Advisor Jorge Manuel Lopes de Sousa (arbitrator-president), (designated by the other Arbitrators), Dr. Rogério M. Fernandes Ferreira and Advisor José Manuel Cardoso da Costa, designated, respectively, by the Claimant and the Respondent, to form the Arbitral Tribunal, constituted on 09-11-2015, agree as follows:

Arbitral decision, rendered as a result of the judgment of the Constitutional Court of 14 November 2018, through which the reform of the arbitral decision rendered on 17 March 2017 is determined.

1. Report (see full version in PDF)

A..., S.A., with registered office at Rua..., n.º..., ..., in Lisbon, legal entity registered at the Commercial Registry of Lisbon under n.º..., taxpayer with the same tax identification number (hereinafter, "A..." or "FIRST CLAIMANT");

B..., S.A., with registered office at Rua..., n.º..., ..., in Lisbon, legal entity registered at the Commercial Registry of Lisbon under n.º..., taxpayer with the same tax identification number (hereinafter, "B..." or "SECOND CLAIMANT"); and

C..., S.A., with registered office at Rua..., ..., in Lisbon, legal entity registered at the Commercial Registry of Lisbon under n.º..., taxpayer with the same tax identification number (hereinafter, "C..." or "THIRD CLAIMANT"),

submitted a request for the constitution of a collective arbitral tribunal, articles 2.º, n.º 1, a), 5.º, n.º 3, a), 6.º, n.º 2, b), 10.º, n.º 1, a), of Decree-Law n.º 10/2011, of 20 January (hereinafter "RJAT"), with a view to the declaration of illegality of Stamp Tax assessments relating to the year 2014.

The REVENUE AND CUSTOMS AUTHORITY (AT) is named as Respondent.

The Claimant designated as Arbitrator Dr. Rogério M. Fernandes Ferreira, pursuant to article 6.º, n.º 2, subsection b) of the RJAT.

The request for constitution of the arbitral tribunal was accepted by the President of the CAAD and automatically notified to the Revenue and Customs Authority on 31-08-2015.

Pursuant to subsection b) of n.º 2 of article 6.º and n.º 3 of the RJAT, and within the period established in n.º 1 of article 13.º of the RJAT, the head of the Tax Administration service designated as Arbitrator Advisor José Manuel Cardoso da Costa.

The arbitrators designated by the Parties agreed to designate Advisor Jorge Lopes de Sousa as arbitrator-president, who accepted the designation.

Pursuant to and for the purposes of n.º 7 of article 11.º of the RJAT, the President of the CAAD informed the Parties of this designation on 23-10-2015.

Thus, in conformity with what is provided in n.º 7 of article 11.º of the RJAT, once the period established in n.º 1 of article 13.º of the RJAT had elapsed without the Parties making any submissions, the Collective Arbitral Tribunal was constituted on 09-11-2015.

The Revenue and Customs Authority raised the preliminary question of the futility of proceedings regarding the assessments for which the Claimants submitted administrative appeals (reclamações graciosas), which were decided favourably. Furthermore, the Revenue and Customs Authority contested the merits of the claims and requested that, should the application of article 28.º of the General Schedule of Stamp Tax (TGIS) be refused on the grounds of its unconstitutionality, by reference to the provisions of article 280.º, n.º 3, of the CRP [Portuguese Constitution] and article 72º, n.º 3, of the Constitutional Court Act, the Public Prosecutor's Office be notified of the learned arbitral judgment so that it may fulfil its legal prerogatives.

By order of 18-12-2015 the meeting provided for in article 18.º of the RJAT was dispensed with and the proceedings continued with written pleadings.

The Parties submitted pleadings.

In their pleadings, the Claimants, among other things, reduced the claim to € 1,029,710.44, following the granting of administrative appeals and the Revenue and Customs Authority's offsetting of the amounts overpaid in the 3rd instalments of the Stamp Tax assessed for each of the properties.

The Revenue and Customs Authority attached to the proceedings documents relating to new assessments issued following the granting of administrative appeals and the companies that are taxpayers requested that the proceedings continue regarding the assessments that were not subject to administrative appeal and which, as such, were not replaced, and also regarding the new assessments issued by the Revenue and Customs Authority.

The arbitral tribunal was properly constituted and is competent.

The parties have judicial personality and capacity, are legitimate (arts. 4.º and 10.º, n.º 2, of the same statute and art. 1.º of Ordinance n.º 112-A/2011, of 22 March) and are duly represented.

The proceedings do not suffer from nullities.

No preliminary questions have been raised that may hinder the examination of the merits of the case.

2. Reform of Judgment

By judgment of 17-03-2016 the following was decided:

To find the petition for arbitral pronouncement well-founded regarding the requests for annulment of the following assessments of which Claimant A... is the taxpayer:

– n.º..., in the amount of € 37,772.38, relating to the property with registration number U-...;

– n.º..., in the amount of € 11,432.92 relating to the property with registration number U-...;

– n.º..., in the amount of € 9,353.32, relating to the property with registration number U-...;

– n.º..., in the amount of € 22,829.30, relating to the property with registration number U-...;

– n.º..., in the amount of € 22,895.55, relating to the property with registration number U-...;

– n.º..., in the amount of € 28,707.93, relating to the property with registration number U-...;

– n.º..., in the amount of € 22,819.30, relating to the property with registration number U-...;

– n.º..., in the amount of € 18,803.88, relating to the property with registration number U-...;

– n.º..., in the amount of € 24,922.58, relating to the property with registration number U-...;

– n.º..., in the amount of € 90,201.54, relating to the property with registration number U-...;

– n.º..., in the amount of € 132,596.89, relating to the property with registration number U-...;

– n.º..., in the amount of € 21,973.03, relating to the property with registration number U-...;

– n.º 2015..., relating to the property registered in the property register with registration number U-..., in the amount of € 33,260.74;

– n.º 2015..., relating to the property registered in the property register with registration number U-..., in the amount of € 15,247.60;

– n.º 2015..., relating to the property registered in the property register with registration number U-..., in the amount of € 29,131.90;

To find the petition for arbitral pronouncement well-founded regarding the requests for annulment of the following assessments of which Claimant B... is the taxpayer:

– n.º..., in the amount of € 131,562.73, relating to the property with registration number U-...;

– n.º..., in the amount of € 90,464.10, relating to the property with registration number U-...;

– n.º..., in the amount of € 46,141.02, relating to the property with registration number U-...;

– n.º..., in the amount of € 58,891.14, relating to the property with registration number U-...;

– n.º..., in the amount of € 118,436.58, relating to the property with registration number U-...;

To find the petition for arbitral pronouncement well-founded regarding the requests for annulment of the following assessments of which Claimant C... is the taxpayer:

– n.º 2015..., relating to the property registered in the property register with registration number U-..., in the amount of € 20,349.70;

– n.º..., in the amount of € 29,494.43, relating to the property with registration number U-...;

To find well-founded the requests for reimbursement of the sums paid by the Claimants and to condemn the Revenue and Customs Authority to reimburse each of the Claimants of the sums that each paid relating to the aforementioned assessments;

To find ill-founded the requests for payment of compensatory interest and to absolve the Revenue and Customs Authority of these requests.

On 29-03-2016 and 07-04-2016, appeals were lodged to the Constitutional Court, which found them well-founded, by judgment n.º 605/2018, of 14-11-2018, deciding as follows:

a) Not to declare unconstitutional Item 28.1 of the General Schedule of Stamp Tax, approved by Law n." 55-A/2012, of 29 October, and amended by Law n.° 83-C/2013, of 31 December, in the segment in which it determines the annual taxation, at a rate of 1%, of building land with taxable property value equal to or greater than €1,000,000.00, whose construction, authorised or foreseen, is for residential purposes, in accordance with the provisions of the Code of Municipal Property Tax; and, consequently,

b) To grant the appeals lodged by the appellants Public Prosecutor's Office and Revenue and Customs Authority, determining the reform of the arbitral decision appealed in accordance with the aforementioned judgment of non-unconstitutionality.

Since "the decisions of the Constitutional Court are binding on all public and private entities and prevail over those of other courts and any other authorities" (article 2.º of Law n.º 28/82, of 15 November), the judgment is reformed in the terms that follow.

3. Facts

3.1. Established Facts

The following facts are considered established:

Properties with registration numbers U-... and U-...

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 38,940.60 (thirty-eight thousand, nine hundred and forty Euros and sixty cents) (Document n.º 7, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 13,774.60 (thirteen thousand, seven hundred and seventy-four Euros and sixty cents) (Document n.º 15, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 23-06-2015, A... submitted, at the Tax Office of Lisbon..., an administrative appeal of the assessments relating to the properties with registration numbers U-... and U-..., which was numbered ...2015..., which is part of the administrative file, whose content is deemed reproduced, in which it argued, among other things, that the building land corresponding to these numbers have more than one use (residential), being also used for commerce and services and that "Stamp Tax should not have been levied on the total taxable property value of the land, but only on the taxable property value that is allocated to the residential component" of each of the properties" (document "RG ...2015... –...–...e ..." of the administrative file);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 3,894,060.00, with the value allocated to the residential portion being € 3,795,710.00, with the remaining value corresponding to the portions allocated to commerce and services (document "RG ... –...–... e ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, on 31-12-2014, a taxable property value of € 1,377,460.00, this value being obtained by adding the values of 1,143,140.00 + 125,410.00 + 108,910.00, relating respectively to the residential, commerce and services portions (document "RG ...2015... –...–... e ..." of the administrative file, whose content is deemed reproduced);

In the aforementioned administrative appeal n.º ...2015... a report was issued, which is part of the administrative file document denominated "RG ... –...–... e ...", whose content is deemed reproduced, in which the following is stated, among other things:

REPORT

By request submitted to this Tax Office of Lisbon ..., on 2015-06-23, comes the taxpayer A..., SA, NIF..., to appeal the 1st instalment of the assessment of Items 28 and 28.1 of the General Schedule of Stamp Tax (TGIS) relating to urban properties located in the parish of ... with registration numbers ... and ..., in the amounts of 12,980.20 € and 4,591.54 €.

The taxpayer states that the Taxable Property Value reflects proportionally, and in accordance with the valuation carried out by AT in accordance with the law, the different uses underlying the building land in question, and therefore the assessment of the Tax claimed should be levied on the residential part and not on all the uses authorised for construction (commerce and services).

Through consultation of the computer system and the documents attached to the file, I must report:

On 2015-03-20 Stamp Tax Collection Notes were issued referring to Item 28 of the TGIS to the taxpayer, on urban properties located in the parish of ... with registration numbers ... and ..., with use designation of "Residential", as provided for in article 6º of Law n" 55-A/2012 of 29/10.

The properties are parcels of building land whose main use, and that shown in the register is residential. However, in accordance with the valuation terms contained in the computer system of Valuations, the possibility of construction on the land is residential, commerce and services, therefore the valuation was carried out according to those parameters.

The total taxable property value of the article ... is 1,377,460.00 € ( [1] ) with taxable property value allocated to the residential part of 3,795,710.00€; the article ... the taxable property value is 1,377,460.00€, with the value of the residential part being 1,143,140.00€.

Since the collection system cannot carry out Stamp Tax assessment only on the residential part, I propose that an exemption be registered in the Tax Benefits System for the non-residential part (2.53%) for the article..., and (17.01%) for the article..., both in the parish of ... .

Regarding the Report mentioned in the preceding subsection, the Head of the Lisbon Tax Office ... issued an order with the following wording: "Agreed. Proceed in accordance with the proposal" (document of the administrative file denominated "RG ... –...–... e ...", whose content is deemed reproduced);

Claimant A... was notified on 07-08-2015 of the order referred to in the preceding subsection by registered letter with acknowledgement of receipt (document of the administrative file denominated " RG ... –...–... e ...", whose content is deemed reproduced);

Following the administrative appeal, the Revenue and Customs Authority issued replacement assessment n.º..., in the amount of € 37,772.38, relating to the property with registration number U-... and assessment n.º..., in the amount of € 11,432.92 relating to the property with registration number U-... (document n.º 1, attached by the Revenue and Customs Authority);

Properties with registration numbers U-..., U-..., U-..., U-..., U-..., U-..., U-... and U-...

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 11,003.90 (eleven thousand and three Euros and ninety cents) (Document n.º 12, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 11,003.90 (eleven thousand and three Euros and ninety cents) (Document n.º 13, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 11,003.90 (eleven thousand and three Euros and ninety cents) (Document n.º 14, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 11,003.90 (eleven thousand and three Euros and ninety cents) (Document n.º 16, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 11,003.90 (eleven thousand and three Euros and ninety cents) (Document n.º 17, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 11,003.90 (eleven thousand and three Euros and ninety cents) (Document n.º 18, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 11,003.90 (eleven thousand and three Euros and ninety cents) (Document n.º 22, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 11,003.90 (eleven thousand and three Euros and ninety cents) (Document n.º 23, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 23-06-2015, A... submitted, at the Tax Office of Lisbon..., an administrative appeal of the assessments relating to the properties with registration numbers U-..., U-..., U-..., U-..., U-..., U-..., U-... and U-..., which was numbered ...2015..., which is part of the administrative file, whose content is deemed reproduced, in which it argued, among other things, that the building land corresponding to these numbers have more than one use (residential), being also used for commerce and services and that "the taxable property value relevant for ascertaining the application of item 28.1 of Stamp Tax should be limited to the residential use component of the building land." (document "RG...– ...–..., ..., ..., ..., ..., ..., ... e ..." of the administrative file);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 1,100,390.00, with the value allocated to the residential portion being € 934,270.00, with the remaining value corresponding to the portions allocated to commerce and services of € 88,910.00 and € 77,210.00 respectively (document "RG...– ...–..., ..., ..., ..., ..., ..., ... e ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, on 31-12-2014, a taxable property value of € 1,100,390.00, with the value allocated to the residential portion being € 934,270.00, with the remaining value corresponding to the portions allocated to commerce and services of € 88,910.00 and € 77,210.00 respectively (document "RG ... –...–..., ..., ..., ..., ..., ..., ... e ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, on 31-12-2014, a taxable property value of € 1,100,390.00, with the value allocated to the residential portion being € 934,270.00, with the remaining value corresponding to the portions allocated to commerce and services of € 88,910.00 and € 77,210.00 respectively (document "RG ...– ...–..., ..., ..., ..., ..., ..., ... e ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, on 31-12-2014, a taxable property value of € 1,100,390.00, with the value allocated to the residential portion being € 934,270.00, with the remaining value corresponding to the portions allocated to commerce and services of € 88,910.00 and € 77,210.00 respectively (document "RG ... –...– ..., ..., ..., ..., ..., ..., ... e ..." of the administrative file, whose content is deemed reproduced);

In the aforementioned administrative appeal n.º ...2015... a report was issued, which is part of the administrative file document denominated " RG ... –...–..., ..., ..., ..., ..., ..., ... e ...", whose content is deemed reproduced, in which the following is stated, among other things:

REPORT

By request submitted to this Tax Office of Lisbon..., on 2015-06-23, comes the taxpayer A..., SA, NIF..., to appeal the 1st instalment of the assessment of Items 28 and 28.1 of the General Schedule of Stamp Tax (TGIS) relating to urban properties located in the parish of ... with registration numbers..., ..., ..., ..., ..., ..., ... and ... .

Through consultation of the computer system and the documents attached to the file, I must report:

On 2015-03-20 Stamp Tax Collection Notes were issued referring to Item 28 of the TGIS to the taxpayer, on urban properties located in the parish of ... with registration numbers ..., ..., ..., ..., ..., ..., ... and ..., with use designation of "Residential", as provided for in article 6º of Law nº 55-A/2012 of 29/10.

The taxable property value of the urban properties is:

[Table]

Since the taxable property value of each property is in excess of €1,000,000, it is thus covered by the General Schedule of Stamp Tax (TGIS) under Item 28 "Ownership, usufruct or surface right of urban properties whose taxable property value shown in the register, under the terms of the Municipal Property Tax Code (CIMI), is equal to or in excess of (euro) 1,000,000 – on the taxable property value used for purposes of Municipal Property Tax", however the application of this tax is on the residential part, as stipulated in Item 28.1 of the same Schedule "For a residential property or for building land whose construction, authorised or foreseen, is for residential purposes, in accordance with the provisions of the Municipal Property Tax Code", now, in the properties described above the residential part is under €1,000,000.

Regarding the Report mentioned in the preceding subsection, the Head of the Lisbon Tax Office ... issued an order with the following wording: "In light of the valuation carried out and in accordance with the foregoing report, the necessary registrations shall be made in the application " (document of the administrative file denominated "RG...–...– ..., ..., ..., ..., ..., ..., ... e ...", whose content is deemed reproduced);

Claimant A... was notified on 15-10-2015 of the order referred to in the preceding subsection by registered letter with acknowledgement of receipt (document of the administrative file denominated "RG ... –...–..., ..., ..., ..., ..., ..., ... e ...", whose content is deemed reproduced);

Following the administrative appeal, the Revenue and Customs Authority issued the following replacement assessments: n.º..., in the amount of € 9,353.32, relating to the property with registration number U-...; n.º..., in the amount of € 9,353.32, relating to the property with registration number U-...; n.º..., in the amount of € 9,353.32, relating to the property with registration number U-...; n.º..., in the amount of € 9,353.32, relating to the property with registration number U-...; n.º..., in the amount of € 9,353.32, relating to the property with registration number U-...; n.º..., in the amount of € 9,353.32, relating to the property with registration number U-...; n.º..., in the amount of € 9,353.32, relating to the property with registration number U-...; n.º..., in the amount of € 9,353.32, relating to the property with registration number U-... (document n.º 1, attached by the Revenue and Customs Authority);

Properties with registration numbers U-..., U-..., U-..., U-..., U-..., U-..., U-..., U-... and U-...

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 32,599.00 (thirty-two thousand, five hundred and ninety-nine Euros) (Document n.º 9, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 27,921.40 (twenty-seven thousand, nine hundred and twenty-one Euros and forty cents) (Document n.º 10, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 27,921.40 (twenty-seven thousand, nine hundred and twenty-one Euros and forty cents) (Document n.º 11, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 40,433.70 (forty thousand, four hundred and thirty-three Euros and seventy cents) (Document n.º 20, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 32,599.00 (thirty-two thousand, five hundred and ninety-nine Euros) (Document n.º 21, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 26,116.50 (twenty-six thousand, one hundred and sixteen Euros and fifty cents) (Document n.º 1, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 34,614.70 (thirty-four thousand, six hundred and fourteen Euros and seventy cents) (Document n.º 2, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 96,990.90 (ninety-six thousand, nine hundred and ninety Euros and ninety cents) (Document n.º 3, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 142,577.30 (one hundred and forty-two thousand, five hundred and seventy-seven Euros and thirty cents) (Document n.º 4, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 23-06-2015, A... submitted, at the Tax Office of Lisbon..., an administrative appeal of the assessments relating to the properties with registration numbers U-..., U-..., U-..., U-..., U-..., U-..., U-..., U-... and U-..., which was numbered ...2015..., which is part of the administrative file, whose content is deemed reproduced, in which it argued, among other things, that the building land corresponding to these numbers have more than one use (residential), being also used for commerce and services and that "the taxable property value relevant for ascertaining the application of item 28.1 of Stamp Tax should be limited to the residential use component of the building land." (document " RG ... –...–..., ..., ..., ... e..., ..., ..., ..., ..." of the administrative file);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 3,259,900.00, with the value allocated to the residential portion being € 2,285,200.00 and that allocated to commerce being € 974,700.00 (document "RG ... –...–..., ..., ..., ...e..., ..., ..., ..., ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 2,792,140.00, with the value allocated to the residential portion being € 2,276,740.00 and that allocated to commerce being € 515,400.00 (document "RG...– ...–..., ..., ..., ... e ..., ..., ..., ..., ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 2,792,140.00, with the value allocated to the residential portion being € 2,276,740.00 and that allocated to commerce being € 515,400.00 (document "RG ... –...–..., ..., ..., ... e..., ..., ..., ..., ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 4,043,370.00, with the value allocated to the residential portion being € 2,873,820.00 and that allocated to commerce being € 1,169,550.00 (document "RG ... –...–..., ..., ..., ... e..., ..., ..., ..., ... " of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 3,259,900.00, with the value allocated to the residential portion being € 2,285,200.00 and that allocated to commerce being € 974,700.00 (document "RG ... –...–..., ..., ..., ... e..., ..., ..., ..., ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 2,611,650.00, with the value allocated to the residential portion being € 1,867,820.00 and that allocated to commerce being € 743,830.00 (document "RG...– ... –..., ..., ..., ... e..., ..., ..., ..., ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 3,461,470.00, with the value allocated to the residential portion being € 2,483,840.00 and that allocated to commerce being € 977,630.00 (document "RG ... –...–..., ..., ..., ... e ..., ..., ..., ..., ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 9,699,090.00, with the value allocated to the residential portion being € 8,979,800.00, that allocated to commerce being € 384,970.00 and that allocated to services being € 334,320.00 (document "RG ... –...–..., ..., ..., ... e..., ..., ..., ..., ..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, in 2014, a taxable property value of € 14,257,730.00, with the value allocated to the residential portion being € 13,280,510.00, that allocated to commerce being € 523,020.00 and that allocated to services being € 454,200.00 (document "RG...–...–..., ..., ..., ... e ..., ..., ..., ..., ..." of the administrative file, whose content is deemed reproduced);

In the aforementioned administrative appeal n.º ...2015... a report was issued, which is part of the administrative file document denominated "RG ... –...–..., ..., ..., ... e..., ..., ..., ..., ...", whose content is deemed reproduced, in which the following is stated, among other things:

REPORT

By request submitted to this Tax Office of Lisbon..., on 2015-06-23, comes the taxpayer A..., SA, NIF..., to appeal the 1st instalment of the assessment of Items 28 and 28.1 of the General Schedule of Stamp Tax (TGIS) relating to urban properties located in the parish of ... with registration numbers..., ..., ..., ... and ... and those in the parish of ... with registration numbers ..., ..., ... and ... .

Through consultation of the computer system and the documents attached to the file, I must report:

On 2015-03-20 Stamp Tax Collection Notes were issued referring to Item 28 of the TGIS to the taxpayer, on urban properties located in the parish of ... with registration numbers ..., ..., ..., ... and ... and those in the parish of ... with registration numbers..., ..., ... and ..., with use designation of "Residential", as provided for in article 6º of Law n.º 55-A/2012 of 29/10.

The taxable property value of the urban properties is:

[Table]

Since the collection system cannot carry out Stamp Tax assessment only on the residential part, I propose that an exemption be registered in the Tax Benefits System for the non-residential part of the aforementioned properties, in accordance with the percentage described in the table above.

Claimant A... was notified on 07-08-2015 of the order referred to in the preceding subsection by registered letter with acknowledgement of receipt (document of the administrative file denominated "RG ... –...–..., ..., ..., ... e..., ..., ..., ..., ...", whose content is deemed reproduced);

Following the administrative appeal, the Revenue and Customs Authority issued the following replacement assessments: n.º..., in the amount of € 22,829.30, relating to the property with registration number U-...; n.º..., in the amount of € 22,895.55, relating to the property with registration number U-...; n.º..., in the amount of € 22,895.55, relating to the property with registration number U-...; n.º..., in the amount of € 28,707.93, relating to the property with registration number U-...; n.º..., in the amount of € 22,819.30, relating to the property with registration number U-...; n...., in the amount of € 18,803.88, relating to the property with registration number U-...; n.º..., in the amount of € 24,922.58, relating to the property with registration number U-...; n.º..., in the amount of € 90,201.54, relating to the property with registration number U-...; n.º..., in the amount of € 132,596.89, relating to the property with registration number U-... (document n.º 1, attached by the Revenue and Customs Authority);

Property with registration number U-...

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 24,688.80 (twenty-four thousand, six hundred and eighty-eight Euros and eighty cents) (Document n.º 6, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 23-06-2015, A... submitted, at the Tax Office of Lisbon ..., an administrative appeal of the assessment relating to the property with registration number U-..., which was numbered ...2015..., which is part of the administrative file, whose content is deemed reproduced, in which it argued, among other things, that the building land has more than one use, being designated for construction with residential, commerce and services uses and that Stamp Tax should not be levied on the total taxable property value of the land, but only on the taxable property value allocated to the residential component (document denominated "RG ... –...–...", which is part of the administrative file);

The property with registration number U-...had in the property register, on 15-01-2015, a taxable property value of € 2,468,880.00, this value being obtained by adding the values of 2,208,680.00, 139,260.00 and 120,940.00, relating respectively to the residential, commerce and services portions (document denominated "RG...–...", which is part of the administrative file);

In the aforementioned administrative appeal a report was issued, which is part of the administrative file document denominated "RG...–...", whose content is deemed reproduced, in which the following is stated, among other things:

REPORT

By request submitted to this Tax Office of Lisbon..., on 2015-06-23, comes the taxpayer A..., SA, NIF..., to appeal the 1st instalment of the assessment of Items 28 and 28.1 of the General Schedule of Stamp Tax (TGIS) relating to the urban property located in the parish of ... with registration number..., in the amount of 8,229.60€.

Through consultation of the computer system and the documents attached to the file, I must report:

On 2015-03-20 a Stamp Tax Collection Note was issued referring to Item 28 of the TGIS to the taxpayer, on the urban property located in the parish of ... with registration number ..., with use designation of "Residential", as provided for in article 6º of Law nº 55-A/2012 of 29/10.

The property is a parcel of building land whose main use, and that shown in the register is residential. However, in accordance with the valuation terms contained in the computer system of Valuations, the possibility of construction on the land is residential, commerce and services, therefore the valuation was carried out according to those parameters.

The total taxable property value of the article ... is 2,468,880.00€, and the taxable property value allocated to the residential part is 2,208,680.00€.

Regarding the Report mentioned in the preceding subsection, the Head of the Lisbon Tax Office ... issued an order with the following wording: «Agreed. Proceed in accordance with the proposal» (document of the administrative file denominated ""RG...–..."", whose content is deemed reproduced);

Claimant A... was notified on 07-08-2015 of the order referred to in the preceding subsection by registered letter with acknowledgement of receipt (document of the administrative file denominated ""RG...–..."", whose content is deemed reproduced);

Following the administrative appeal, the Revenue and Customs Authority issued replacement assessment n.º..., in the amount of € 21,973.03, relating to the property with registration number U-... (document n.º 1, attached by the Revenue and Customs Authority);

Other properties of A...

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 33,260.74 (thirty-three thousand, two hundred and sixty Euros and seventy-four cents), which property had in 2014 a taxable property value of € 3,326,073.78 (Document n.º 5, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 15,247.60 (fifteen thousand, two hundred and forty-seven Euros and sixty cents), which property had in 2014 a taxable property value of € 1,524,760.00 (Document n.º 8, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified A... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 29,131.90 (twenty-nine thousand, one hundred and thirty-one Euros and ninety cents), which property had in 2014 a taxable property value of € 2,913,190.00 (Document n.º 19, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

Properties with registration numbers n.ºs U-... and U...

On 20 March 2015, the Revenue and Customs Authority notified B... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 158,464.70 (one hundred and fifty-eight thousand, four hundred and sixty-four Euros and seventy cents) (Document n.º 25, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 20 March 2015, the Revenue and Customs Authority notified B... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 96,023.70 (ninety-six thousand and twenty-three Euros and seventy cents) (Document n.º 27, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 22-07-2015, B... submitted, at the Tax Office of Lisbon..., an administrative appeal of the assessments relating to the properties with registration numbers U-... and U-..., which was numbered ...2015..., which is part of the administrative file, whose content is deemed reproduced, in which it argued, among other things, that "the building land in question have more than one use (residential), being also used for commerce and services" and that "Stamp Tax should not be levied on the total taxable property value of the land, but only on the taxable property value allocated to the residential use component of each of the properties" (document "RG...– ... e..." of the administrative file);

The property with registration number U-... had in the property register, on 31-12-2014, a taxable property value of € 16,653,510.00, this value being obtained by adding the values of 13,081,980.00, 1,911,520.00 and 1,660,010.00, relating respectively to the residential, commerce and services portions (document "RG ...- ... e..." of the administrative file, whose content is deemed reproduced);

The property with registration number U-... had in the property register, on 31-12-2014, a taxable property value of € 9,941,110.00, this value being obtained by adding the values of 9,004,800.00, 501,120.00 and 435,190.00, relating respectively to the residential, commerce and services portions (document "RG ...- ... e..." of the administrative file, whose content is deemed reproduced);

In the aforementioned administrative appeal a report was issued, which is part of the administrative file document denominated "RG ...- ... e...", whose content is deemed reproduced, in which the following is stated, among other things:

REPORT

By request submitted to this Tax Office of Lisbon..., on 2015-07-22, comes the taxpayer B..., SA, NIF..., to appeal the 1st instalment of the assessment of Items 28 and 28.1 of the General Schedule of Stamp Tax (TGIS) relating to urban properties located in the parish of ... with registration numbers ... and ..., in the amounts of 105,643.14€ and 64,015.80€.

Through consultation of the computer system and the documents attached to the file, I must report:

On 2015-03-20 a Stamp Tax Collection Note was issued referring to Item 28 of the TGIS to the taxpayer, on urban properties located in the parish of ... with registration numbers ... and ..., with use designation of "Residential", as provided for in article 6º of Law nº 55-A/2012 of 29/10.

The total taxable property value of article ... is 16,653,510.00€, and the taxable property value allocated to the residential part is 13,081,980.00€; article ... the total taxable property value is 9,941,110.00€ and the residential part is 9,004,800.00€.

Since the collection system cannot carry out Stamp Tax assessment only on the residential part, I propose that an exemption be registered in the Tax Benefits System for the non-residential part (21.45%) for article ..., and (9.42%) for article ... .

Regarding the Report mentioned in the preceding subsection, the Head of the Lisbon Tax Office ... issued an order with the following wording: «Agreed. Proceed in accordance with the proposal» (document of the administrative file denominated "RG ...- ... e...", whose content is deemed reproduced);

Claimant B... was notified on 07-08-2015 of the order referred to in the preceding subsection by registered letter with acknowledgement of receipt (document of the administrative file denominated "RG ...- ... e...", whose content is deemed reproduced);

Following the administrative appeal, the Revenue and Customs Authority issued the following replacement assessments: n.º..., in the amount of € 131,562.73, relating to the property with registration number U-...; n.º..., in the amount of € 90,464.10, relating to the property with registration number U-... (document n.º 3 attached by the Revenue and Customs Authority);

Property with registration number U-...

On 20 March 2015, the Revenue and Customs Authority notified B... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of..., municipality of Lisbon, in the amount of € 49,066.90 (forty-nine thousand and sixty-six Euros and ninety cents) (Document n.º 26, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

On 22-07-2015, B... submitted, at the Tax Office of Lisbon ..., an administrative appeal of the assessment relating to the property with registration number U-..., which was numbered ...2015..., which is part of the administrative file, whose content is deemed reproduced, in which it argued, among other things, that "the building land in question has more than one use (residential), being also used for commerce and services" and that "Stamp Tax should not be levied on the total taxable property value of the land, but only on the taxable property value allocated to the residential use component of the property" (document " RG...-... " of the administrative file);

The property with registration number U-... had in the property register, on 31-12-2014, a taxable property value of € 5,126,780.00, this value being obtained by adding the values of 4,612,570.00, 275,210.00 and 239,000.00, relating respectively to the residential, commerce and services portions (document "RG... –..." of the administrative file, whose content is deemed reproduced);

In the aforementioned administrative appeal a report was issued, which is part of the administrative file document denominated "RG ...- ... e ...", whose content is deemed reproduced, in which the following is stated, among other things:

REPORT

By request submitted to this Tax Office of Lisbon..., on 2015-07-22, comes the taxpayer B..., SA, NIF..., to appeal the 1st and 2nd instalment of the assessment of Items 28 and 28.1 of the General Schedule of Stamp Tax (TGIS) relating to the urban property located in the parish of ... with registration number..., in the amount of 16,355.64€ (each).

Through consultation of the computer system and the documents attached to the file, I must report:

On 2015-03-20 a Stamp Tax Collection Note was issued referring to Item 28 of the TGIS to the taxpayer, on urban properties located in the parish of ... with registration number ..., with use designation of "Residential", as provided for in article 6º of Law nº 55-A/2012 of 29/10.

The total taxable property value of article ... is 4,906,690.00€, and the taxable property value allocated to the residential part is 4,612,570.00€.

Following the administrative appeal, the Revenue and Customs Authority issued replacement assessment n.º..., in the amount of € 46,141.02, relating to the property with registration number U-... (document n.º 3 attached by the Revenue and Customs Authority)

Property with registration number U-...

On 20 March 2015, the Revenue and Customs Authority notified B... of the stamp tax assessment act n.º 2015..., relating to the year 2014, relating to the property registered in the property register with registration number U-..., located in the parish of ..., municipality of Lisbon, in the amount of € 63,279.70 (sixty-three thousand, two hundred and seventy-nine Euros and seventy cents) (Document n.º 28, attached with the request for arbitral pronouncement, whose content is deemed reproduced);

The property with registration number U-... had in the property register, on 31-12-2014, a taxable property value of € 6,543,460.00, this value being obtained by adding the values of 5,878,280.00, 356,010.00 and 309,170.00, relating respectively to the residential, commerce and services portions (document "RG...– ..." of the administrative file, whose content is deemed reproduced);

In the aforementioned administrative appeal a report was issued, which is part of the administrative file document denominated "RG ... –...", whose content is deemed reproduced, in which the following is stated, among other things:

REPORT

By request submitted to this Tax Office of Lisbon..., on 2015-07-22, comes the taxpayer B... SA, NIF..., to appeal the 1st and 2nd instalment of the assessment of Items 28 and 28.1 of the General Schedule of Stamp Tax (TGIS) relating to the urban property located in the parish of ... with registration number..., in the amount of 21,093.24€ (each).

Through consultation of the computer system and the documents attached to the file, I must report:

On 2015-03-20 a Stamp Tax Collection Note was issued referring to Item 28 of the TGIS to the taxpayer, on urban properties located in the parish of ... with registration number..., with use designation of "Residential", as provided for in article 6º of Law nº 55-A/2012 of 29/10.

The total taxable property value of article ... is 6,327,970.00€, and the taxable property value allocated to the residential part is 5,878,280.00€.

Regarding the Report mentioned in the preceding subsection, the Head of the Lisbon Tax Office ... issued an order with the following wording: "Agreed. Proceed in accordance with the proposal" (document of the administrative file denominated " RG...–... ", whose content is deemed reproduced);

Claimant B... was notified on 07-08-2015 of the order referred to in the preceding subsection by registered letter with acknowledgement of receipt (document of the administrative file denominated " RG...– ...", whose content is deemed reproduced);

Following the administrative appeal, the Revenue and Customs Authority issued replacement assessment n.º..., in the amount of € 58,891.14, relating to the property with registration number U-... (document n.º 3 attached by the Revenue and Customs Authority)

Property with registration number U-...

Frequently Asked Questions

Automatically Created

What is Verba 28.1 of the Tabela Geral do Imposto do Selo (TGIS) and how does it apply to property stamp tax in Portugal?

Verba 28.1 of the Tabela Geral do Imposto do Selo (TGIS) is a provision that establishes stamp tax on real estate property held by corporate entities. It applies an annual tax on the patrimonial value (valor patrimonial tributário) of real estate owned by legal entities. The tax rate and application depends on the property's registered value and purpose. In this case, multiple properties held by three corporate entities were subject to stamp tax assessments under this provision for the year 2014, which were challenged on grounds including potential unconstitutionality and improper application of the legal framework.

How can a CAAD arbitral decision be reformed following a ruling by the Portuguese Constitutional Court?

A CAAD arbitral decision can be reformed following a Constitutional Court ruling through a specific procedural mechanism. When the Constitutional Court issues a judgment that affects the legal basis of an arbitral decision, it can order the reform (reforma) of that decision. In this case, the Constitutional Court's judgment of November 14, 2018 determined that the original arbitral decision from March 17, 2017 should be reformed. The same arbitral tribunal reconvenes to issue a new decision consistent with the Constitutional Court's findings. This process ensures that arbitral decisions align with constitutional interpretation while respecting the specialized tax arbitration forum established under the RJAT.

What are the grounds for challenging Imposto do Selo (Stamp Tax) liquidations before the CAAD arbitral tribunal?

Grounds for challenging Imposto do Selo liquidations before CAAD include: (1) illegality of the tax assessment based on improper application of legal provisions; (2) unconstitutionality of the applicable tax rules, such as Verba 28.1 of the TGIS; (3) errors in calculating the taxable base or tax amount; (4) procedural defects in the assessment process; and (5) violation of constitutional principles including equality, proportionality, or property rights. Taxpayers must submit a request for constitution of an arbitral tribunal under Article 2(1)(a) and Article 10(1)(a) of the RJAT (Decree-Law 10/2011). The challenge must be filed within the legal timeframe and may address assessments not resolved favorably through prior administrative appeals.

What procedural rules govern the constitution of a collective arbitral tribunal under the RJAT (Decree-Law 10/2011)?

The RJAT (Decree-Law 10/2011) establishes specific procedural rules for constituting collective arbitral tribunals at CAAD. The claimant files a request for tribunal constitution and designates one arbitrator (Article 6(2)(b)). The Tax Authority is automatically notified and designates its own arbitrator (Article 6(2)(b) and Article 13(1)). The two party-appointed arbitrators then jointly designate the tribunal president (Article 11(3)). The CAAD President notifies parties of this designation (Article 11(7)), and if no objections are raised within the Article 13(1) timeframe, the tribunal is formally constituted. In this case, the tribunal was constituted on November 9, 2015, with Dr. Rogério M. Fernandes Ferreira (claimant's arbitrator), Advisor José Manuel Cardoso da Costa (Tax Authority's arbitrator), and Advisor Jorge Manuel Lopes de Sousa (president). Article 18 hearings may be dispensed with by order, allowing continuation with written pleadings.

Can the preliminary issue of inutilidade da lide (mootness) affect stamp tax arbitration proceedings at CAAD?

Yes, the preliminary issue of inutilidade da lide (mootness/futility of proceedings) can significantly affect stamp tax arbitration at CAAD. In this case, the Tax Authority raised this preliminary question regarding assessments for which claimants had filed administrative appeals (reclamações graciosas) that were decided favorably. When an administrative appeal fully resolves a taxpayer's claim, the arbitration regarding that specific assessment may become moot, as there is no remaining dispute. However, this doesn't necessarily terminate the entire arbitration if other contested assessments remain. Here, the claimants reduced their claim to €1,029,710.44 after favorable administrative decisions and offsetting of overpaid amounts. The proceedings continued for assessments not subject to administrative appeal and for new replacement assessments issued by the Tax Authority. The tribunal must evaluate mootness on an assessment-by-assessment basis while considering procedural economy and the parties' legitimate interests.

CAAD Process 507/2015-T: Stamp Tax (IS) Verba 28.1 TGIS Reform After Constitutional Court Ruling 2018

Table of Contents

Summary

Full Decision

ARBITRAL DECISION

1. Report (see full version in PDF)

2. Reform of Judgment

3. Facts

3.1. Established Facts

Frequently Asked Questions

Tags

FRESH Legal Group

Table of Contents

CAAD Process 507/2015-T: Stamp Tax (IS) Verba 28.1 TGIS Reform After Constitutional Court Ruling 2018

Table of Contents

Summary

Full Decision

ARBITRAL DECISION

1. Report (see full version in PDF)

2. Reform of Judgment

3. Facts

3.1. Established Facts

Frequently Asked Questions

Tags

FRESH Legal Group

Related Articles

Table of Contents