As isenções de IMI e de IMT nos conjuntos de prédios classificados como monumentos nacionais, de interesse público e de interesse municipal

: uma questão de (in)coerência

Abstract

In order to pursue the public interest the State may use its power of authority to impose on its citizens a particular behaviour or its omission. The protection and enhancement of the Portuguese cultural heritage, which is constituted at the same time by the Portuguese language, Jerónimos Monastery in Lisbon and the viniculture on Ilha do Pico, is a matter of public interest and therefor arises as one of the Portuguese State’s fundamental tasks. In this endeavour, our focus was to identify and to understand what kind of legal instruments did the legislator use to protect and enhance the Portuguese Cultural heritage with private individuals. Public administrative constraints will thus play a prominent role in this work. Though the prior awareness of these public administrative legal measures is merely instrumental it proved to be fundamental to gain a broader and better-informed perception about the legality and the constitutionality of the tax treatment that is given to the Portuguese cultural heritage. In this context it was given particular emphasis to the analysis of the scope of tax exemptions in place from the municipal property tax and the municipal property transfer tax on buildings listed as monuments, groups of buildings and sites. Through the establishment of tax relief measures and within the scope of Cultural Heritage Law, Tax Law plays its role on enhancing and protecting cultural heritage. Thus, the ultimate objective of this endeavour is to understand how these tax relief measures are applied and, essentially, assess if they are equally, fairly, and proportionally applied.

Date of Award	18 Oct 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)