1. Once the assessment has been cancelled, either ex officio or by a final decision of the competent body or court, the corresponding refund is made.
1 - Anulada a liquidação, quer oficiosamente, quer por decisão da entidade ou tribunal competente, com trânsito em julgado, efectua-se o respectivo reembolso.
2. No cancellation takes place whenever the amount of tax to be cancelled is less than EUR 10.
2 - Não há lugar a anulação sempre que o montante de imposto a anular seja inferior a (euro) 10.
3. Indemnity interest is due under Article 43 of the General Tax Law, and is assessed and paid in accordance with the Code of Tax Procedure and Process.
3 - São devidos juros indemnizatórios, nos termos do artigo 43.º da Lei Geral Tributária que são liquidados e pagos nos termos do Código de Procedimento e de Processo Tributário.
Refund on cancellation (ex officio or by final decision), the EUR 10 de minimis threshold for cancellation, and indemnity interest under Article 43 of the General Tax Law are retained.
We calculate IMT and stamp duty before you sign, check exemptions and the rate that applies to your buyer structure, and handle the property side of company and holding set-ups, in English. A written answer and a fixed quote within one working day.
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.