{"id":834286,"date":"2026-05-04T19:08:26","date_gmt":"2026-05-04T17:08:26","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\/"},"modified":"2026-05-04T19:08:26","modified_gmt":"2026-05-04T17:08:26","slug":"acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ar\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\/","title":{"rendered":"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 1677\/11.7BELRS \u2013 2026-04-16"},"content":{"rendered":"
\n

Relator: MARIA DA LUZ CARDOSO. I – A caducidade da isen??o inicialmente aplicada (artigo 7? do CIMT) n?o impede, por si s?, o reconhecimento de outra isen??o aplic?vel ao mesmo facto tribut?rio, desde que os respetivos pressupostos se encontrassem verificados ? data da transmiss?o e o pedido tenha sido tempestivamente formulado.<\/p>\n

\n

Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

Portails officiels portugais (DGSI \/ Tribunal Constitucional). Republication en metadata_only par prudence licencielle ; consulter la source officielle pour le texte authentique.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Relator: MARIA DA LUZ CARDOSO. I – A caducidade da isen??o inicialmente aplicada (artigo 7? do CIMT) n?o impede, por si s?, o reconhecimento de outra isen??o aplic?vel ao mesmo facto tribut?rio, desde que os respetivos pressupostos se encontrassem verificados ? data da transmiss?o e o pedido tenha sido tempestivamente formulado.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7762],"kji_court":[65418],"kji_chamber":[],"kji_year":[7610],"kji_subject":[7612],"kji_keyword":[7772,46438,23465,7771,7636],"kji_language":[7770],"class_list":["post-834286","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-tribunal-central-administrativo-sul","kji_year-7610","kji_subject-fiscal","kji_keyword-acordao","kji_keyword-administrativo","kji_keyword-central","kji_keyword-processo","kji_keyword-tribunal","kji_language-pt"],"yoast_head":"\nAc\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 1677\/11.7BELRS \u2013 2026-04-16 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ar\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 1677\/11.7BELRS \u2013 2026-04-16\" \/>\n<meta property=\"og:description\" content=\"Relator: MARIA DA LUZ CARDOSO. I - A caducidade da isen??o inicialmente aplicada (artigo 7? do CIMT) n?o impede, por si s?, o reconhecimento de outra isen??o aplic?vel ao mesmo facto tribut?rio, desde que os respetivos pressupostos se encontrassem verificados ? data da transmiss?o e o pedido tenha sido tempestivamente formulado.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ar\/jurisprudences\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\\\/\",\"name\":\"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 1677\\\/11.7BELRS \u2013 2026-04-16 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#website\"},\"datePublished\":\"2026-05-04T17:08:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/acordao-tribunal-central-administrativo-sul-processo-1677-11-7belrs-2026-04-16\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/%d9%85%d8%ad%d8%a7%d9%85%d9%88%d9%86-%d9%85%d8%aa%d8%ae%d8%b5%d8%b5%d9%88%d9%86-%d9%81%d9%8a-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%ac%d9%86%d8%a7%d8%a6%d9%8a-%d8%a8%d8%a8%d8%a7\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Ac\u00f3rd\u00e3o Tribunal Central Administrativo Sul \u2013 Processo 1677\\\/11.7BELRS \u2013 2026-04-16\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. 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