The Central Administrative Court of the South (TCAS) confirmed the sentence handed down by the Administrative and Fiscal Court (TAF) Beja, which dismissed the acts challenged by Vila Galé as unfounded,SADDLE, on the settlement of the Fee for the Realization of Urban Infrastructures (TRUE) no value 68.960,18 euros to Beja City Council (CMB).
Payment of the amount in question results from the construction of two units, o Agritourism Collection Vila Galé Monte do Vilar (12.568,58 euros) and the Hotel Vila Galé Nep Kids (56.391,06 euros), included in the project started in 2000 with the Hotel Vila Galé Clube de Campo, located in the project on the properties he owns in Santa Vitória, county Beja.
The business group defended to the TAF that “acts of approval of architectural projects are administrative acts that constitute rights and obligations and that through them define, among others, the charges”, adding that on that date the CMB “did not require any tax obligation”. They further argued that the exemption requirement was “immediately fulfilled and proven” with the fact that 19 May 1999, the CMB having “deliberated that the project was of the greatest economic and social interest for the municipality and the region”, sustained.
However, the TAF judge had a different understanding and upheld his position on the General Regime of Fees for Local Authorities (RGTAL) which defines that “the judicial challenge of the fees depends on the deduction of the complaint before the body that carried out the settlement” counting a period of 30 days after notification, or what to happen, as was the case “the acts of settlement of fees will be unimpeachable”, concluded.
In the TCAS decision, the judges maintain that the TAF “in the sentence made a correct interpretation and application of the applicable law to the case, not deserving of any censure”, justifying that “the decision to grant or not the fee exemption request is regulated in the municipal regulations of the Chamber of Beja”, remataram.
In the final argument, TCAS maintains that “there is no evidence that the challenger (Vila Galé,SADDLE) asked for more than the ordeal of architectural projects, and who has requested any settlement of any TRIU fee”, remembering that the tax obligation, arises only at the time of issuance of permits.
Teixeira Correia
(journalist)
