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010534 AI generated

Supreme Administrative Court Section 2 lacks jurisdiction over factual matters in appeals from first-instance tax courts.

Case Number 010534
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court, through its Second Section, declared itself incompetent to hear the case due to a lack of jurisdiction over factual issues. The Ministry of Public Prosecution appealed a decision by the Municipal Court of Lisbon, which had been granted *per saltum* (direct appeal) status. The court ruled that its section does not have authority to examine matters of fact in appeals originating from first-instance tax courts.

Legislator headnote

Official

COMPETENCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO MATERIA DE FACTO RECURSO DO TRIBUNAL TRIBUTARIO DE 1 INSTANCIA

Keywords

AI generated
Supreme Administrative Court jurisdictional incompetence matters of fact first instance tax courts per saltum appeal Section 2 competence Ministry of Public Prosecution

Cited Legislation

AI generated
ETAF 84, Art. 32, n.º 1, B

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT. [LEGISLACAO NACIONAL] ETAF84 ART32 N1 B. [1ª PAG. DE PUBLICACAO DO ACORDAO] 1111 [ANO DA PUBLICACAO] 89 [APENDICE] DR [DATA DE ENTRADA] 03/08/1989 [DATA DO APENDICE] 04/30/1992 [Nº CONVENCIONAL] JSTA00024904 [Nº DO DOCUMENTO] SA219891025010534 [OBJECTO] SENT TRIBUNAL MUNICIPAL LISBOA PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] MINISTERIO PUBLICO [RECORRIDO 1] MARQUES , ADOLFO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/03F477C98674BAE0802568FC00378DCC?OpenDocument

SUMÁRIO

O Supremo Tribunal Administrativo atraves da 2 Secção, carece de competencia para conhecer de materia de facto em recursos para ali interposto de decisões proferidas nas instancias.