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Rogério Fernandes Ferreira comments on the Addition to the Municipal Property Tax

10 August 2017 in Público
Rogério Fernandes Ferreira comments on the Addition to the Municipal Property Tax
News

Rogério Fernandes Ferreira comments on the Addition to the Municipal Property Tax

10 August 2017 in Público

The Tax Office is sending notices of settlement of the new tax on property, the Addition to the Municipal Property Tax, to about 212.000 taxpayers and part of them is now finding out that they could pay less or even nothing. The payment of tax will be done in the following month of September.

Rogério M. Fernandes Ferreira e Álvaro Silveira de Meneses consider that it is very questionable that the presentation of a declaration of joint taxation is required for that effect, instead of being assumed from the beginning. “An ‘expedient’ is only justifiable for the purpose of gaining additional fiscal revenue, therefore illegitimate, due to the fact that the legislator creates an artificial burden (“a trapdoor”) that the rule of law and the constitutional principles of trust and proportionality (in the sense of adjustment to the illegitimate purpose that it aims) certainly will not tolerate, demanding the intervention of the Tax Court and the Constitutional Court”, defend the tax experts.

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