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026028 AI generated

Portuguese court holds mere knowledge via secondary notification fails to satisfy administrative act notification requirements under LPTA Art. 55.

Case Number 026028
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The court ordered further diligence because the taxpayer's mere knowledge of an administrative act through a secondary notification did not satisfy the legal requirement for direct notification. The appellant argued that indirect awareness was sufficient to trigger the statutory deadline for contesting the act. The court ruled that the principle of mandatory notification under Article 55 of the Administrative Procedure Law requires direct communication to ensure the right to defense is effectively preserved.

Legislator headnote

Official

NOTIFICAÇÃO DO ACTO ADMINISTRATIVO EFICÁCIA DO ACTO ADMINISTRATIVO PRAZO DE RECURSO CONTENCIOSO

Keywords

AI generated
administrative act notification mandatory notification principle administrative procedure law right to defense contest deadline validity indirect notification legal certainty

Cited Legislation

AI generated
Art. 55 of the Administrative Procedure Law (LPTA 85)
O "mero conhecimento" de um acto administrativo através da notificação de um outro acto não satisfaz o princípio da obrigatoriedade de notificação dos actos administrativos externos, nos termos do art. 55 da L.P.T.A..
Art. 268, No. 2 of the Constitution of 1982

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Full text

[AREA TEMATICA 1] DIR ADM CONT - ACTO. [LEGISLACAO NACIONAL] LPTA85 ART55. CONST82 ART268 N2. [ANO DA PUBLICACAO] 95 [DATA DE ENTRADA] 05/17/1988 [Nº CONVENCIONAL] JSTA00042782 [Nº DO DOCUMENTO] SA119950203026028 [OBJECTO] DESP SE DOS ASSUNTOS FISCAIS DE 1987/10/08. [PRIVACIDADE] 1 [RECORRENTE] NEVES , ANTONIO [RECORRIDO 1] SE PARA OS ASSUNTOS FISCAIS [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0178ABC5E4EBA6FC802568FC00392BBC?OpenDocument

SUMÁRIO

O "mero conhecimento" de um acto administrativo através da notificação de um outro acto não satisfaz o princípio da obrigatoriedade de notificação dos actos administrativos externos, nos termos do art. 55 da L.P.T.A..