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005103 AI generated

Portuguese court rules Chamber President lacks jurisdiction to adjudicate fire tax liquidation claims.

Case Number 005103
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the jurisdictional objection raised by the Chamber of Loures regarding a fire tax liquidation claim. The court held that the Chamber President lacks the competence to judge such claims, rendering any decision on the merits inadmissible. Consequently, the claim was not processed by the Chamber, and the objection was upheld as a matter of statutory competence.

Legislator headnote

Official

IMPOSTO DE INCÊNDIO RECLAMAÇÃO LIQUIDAÇÃO COMPETÊNCIA DO PRESIDENTE DA CÂMARA

Keywords

AI generated
fire tax jurisdiction municipal chamber competence liquidation claims jurisdictional objection administrative tax law

Cited Legislation

AI generated
Cadm. Art. 723
Cadm. Art. 730
CPC Art. 111, para. 3, n.º 1
CPC Art. 293, n.º 1

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Full text

[AREA TEMATICA 1] DIR FISC - INCÊNDIO. DIR PROC FISC GRAS - REC ORDINÁRIA. [LEGISLACAO NACIONAL] CADM40 ART723 730. CPC ART111 PAR3 293 N1. [ANO DA PUBLICACAO] 1961 [DATA DE ENTRADA] 06/07/1957 [Nº CONVENCIONAL] JSTA00025976 [Nº DO DOCUMENTO] SA119580214005103 [Nº DO VOLUME] XXIV [OBJECTO] SENT AUDITORIA LISBOA. [PAGINA] 17 [PRIVACIDADE] 01 [RECORRENTE] JUNIOR , MIGUEL [RECORRIDO 1] CM DE LOURES [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/00DA00F555EB6AB0802568FC00399C38?OpenDocument

SUMÁRIO

O presidente da câmara é incompetente em casos da matéria para julgar as reclamações sobre o lançamento de imposto de incêndio, não podendo por isso deferi-las ou indeferi-las.