| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_CatiaMoreira_MSOL_2022 | 743.68 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Este trabalho pretende desenvolver algumas noções fundamentais, nomeadamente referentes ao conceito de usucapião e, consequentemente, da posse, à aplicabilidade do Imposto do Selo neste instituto, bem como, responder a algumas questões menos pacíficas na Doutrina e Jurisprudência.
Assim sendo, este relatório aborda, numa fase inicial, a apresentação de um caso prático, em que um sujeito adquire por usucapião um prédio, através de uma escritura de justificação notarial, sendo levantada a questão de, no caso do referido prédio adquirido pertencesse aos seus pais, se este sujeito, nesta situação em específico, estaria obrigado ao pagamento de Imposto do Selo.
No sentido de dar resposta a esta questão anteriormente levantada, é analisado o conceito de usucapião, bem como sobre que objetos pode incidir a posse, para podermos concluir quais as situações suscetíveis de ser usucapidas, quem tem a capacidade e quais os prazos para poder recorrer a este instituto.
De seguida será analisado o Imposto do Selo, como primeiro ponto, um breve enquadramento histórico para, no seguimento, enquadrar e aplicar este imposto nas aquisições por usucapião.
Por fim, no sentido de dar resposta à questão levantada relativamente à possível isenção desta aquisição, em particular, e para o efeito proceder-se-á à análise de um Acórdão do Tribunal Central Administrativo Sul que versa sobre essa mesma situação hipotética.
This work intends to develop some fundamental notions, namely the concept of adverse possession and consequently of possession, the applicability of the Stamp Duty in this institute, as well as answer some less peaceful questions in Doctrine and Jurisprudence. Therefore, this report addresses, in an initial phase, the presentation of a practical case, in which a subject acquires a building by adverse possession, through a notarial justification deed, raising the question of whether, in the case of the acquired building, it belonged to the their parents, if this subject, in this specific situation, would be obliged to pay Stamp Duty. In order to answer this question previously raised, the concept of adverse possession is analyzed, as well as on which objects the possession can affect, in order to conclude which situations are susceptible to adverse possession, who has the capacity and what deadlines to be able to appeal to this institute. Next, the Stamp Duty will be analyzed, as a first point, a brief historical framework to, in the follow-up, frame and apply this tax in acquisitions by adverse possession. Finally, in order to answer the question raised regarding the possible exemption of this acquisition, in particular, and for that purpose, an Judgment of the Southern Central Administrative Court will be analyzed that deals with this same hypothetical situation.
This work intends to develop some fundamental notions, namely the concept of adverse possession and consequently of possession, the applicability of the Stamp Duty in this institute, as well as answer some less peaceful questions in Doctrine and Jurisprudence. Therefore, this report addresses, in an initial phase, the presentation of a practical case, in which a subject acquires a building by adverse possession, through a notarial justification deed, raising the question of whether, in the case of the acquired building, it belonged to the their parents, if this subject, in this specific situation, would be obliged to pay Stamp Duty. In order to answer this question previously raised, the concept of adverse possession is analyzed, as well as on which objects the possession can affect, in order to conclude which situations are susceptible to adverse possession, who has the capacity and what deadlines to be able to appeal to this institute. Next, the Stamp Duty will be analyzed, as a first point, a brief historical framework to, in the follow-up, frame and apply this tax in acquisitions by adverse possession. Finally, in order to answer the question raised regarding the possible exemption of this acquisition, in particular, and for that purpose, an Judgment of the Southern Central Administrative Court will be analyzed that deals with this same hypothetical situation.
Description
Keywords
Usucapião Imposto do Selo Isenção