IMPOSTO MUNICIPAL SOBRE AS TRANSMISSÕES ONEROSAS DE IMÓVEIS: CADUCIDADE DA ISENÇÃO APLICÁVEL À AQUISIÇÃO DE IMÓVEIS POR INSTITUIÇÕES DE CRÉDITO.

This article analyses the Real Estate Transfer Tax ("RETT") exemption established in article 8 of the RETT Code that applies to certain acquisitions of real estate by credit institutions and commercial companies over whose capital they have direct or indirect control and, in particular, the cases when the exemption ceases to apply under article 11(6) of the RETT Code, as amended by the State Budget Law for 2020, with a particular focus on how the exemption applies over time. [ABSTRACT FROM AUTHOR]