The Supreme Administrative Court has ruled that the tax authorities may not levy taxes retroactively. In particular, the “AT” may not apply a new rate of taxation to a taxpayer in respect of a transaction that took place before that new rate came into force.
The assembly of a Lisbon condominium prohibited local lodging activity in its building. The fraction in question was intended for residential housing but was being used for commercial purposes. Numerous problems gave rise to complaints. Loss of privacy in common areas, excessive noise at night and poor use of the pool were some of the problems. The decision was upheld by the Lisbon Court of Appeals.