Background & facts of the case The municipality of Miranda do Douro brought a claim before the Supreme Administrative Court (“SAC”) against the ruling rendered by the Northern Central Administrative Court, which considered that the conditions for the exemption of property transfer taxation (the “SISA Tax”), pursuant Article 11(1)(b) of Law 171/99, of 18 September (“Law 171/99”), were met. The municipality claimed that the acquisition of a hotel establishment, including the urban building in which it was installed, even though situated in an inland area benefiting from the positive discrimination measures provided for in Law 171/99, did not benefit from the SISA Tax exemption referred to in Article
The Portuguese Supreme Administrative Court considers the distinction between "establishment" and "undertaking" in the context of EU State aid rules (Miranda do Douro)
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