1. Cancellation of the assessment of tax paid for an act or event transferring property that never took place may be requested at any time, up to one year after the end of the validity period provided for in Article 22(4), by way of an administrative complaint or a judicial challenge.
1 - A anulação da liquidação de imposto pago por acto ou facto translativo que não chegou a concretizar-se pode ser pedida a todo o tempo, com o limite de um ano após o termo do prazo de validade previsto no n.º 4 do artigo 22.º, em processo de reclamação ou de impugnação judicial.
2. Where the property has been handed over (tradição) to the complainant or challenger, or that person has enjoyed it, the tax shall be cancelled in an amount equal to one eighth of the tax multiplied by the number of complete years remaining to eight, by reference to the date on which that person gave up possession.
2 - Quando tiver havido tradição dos bens para o reclamante ou impugnante ou este os tiver usufruído, o imposto será anulado em importância equivalente ao produto da sua oitava parte pelo número de anos completos que faltarem para oito, de acordo com a data em que o mesmo abandonou a posse.
The time limit of one year after the end of the validity period in Article 22(4), and the reduction by one eighth per complete year remaining to eight where the property was handed over or enjoyed, are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.