Legislator Case Law & Legislation
0237/08.4BEPRT 0926/17 AI generated

Administrative court dismisses tax authority's appeal regarding the validity of a specific administrative act concerning tax liability.

Case Number 0237/08.4BEPRT 0926/17
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Tribunal unanimously dismissed the appeal filed by the Tax and Customs Authority against a lower court decision. The authority argued that the challenged administrative act was invalid due to procedural defects and lack of legal basis. The court rejected these claims, affirming the lower court's ruling based on the established facts and applicable administrative law principles.

Legislator headnote

AI generated

Art. 52.º da Lei de Procedimento Administrativo; Art. 226.º do Código de Processo Administrativo: The administrative court must examine the merits of the appeal when the lower court's decision is not fully supported by the evidence and legal reasoning presented.

Keywords

AI generated
Administrative Appeal Tax Authority Procedural Defects Administrative Act Supreme Tribunal Unanimous Decision Legal Basis

Cited Legislation

AI generated
Art. 52.º da Lei de Procedimento Administrativo
Art. 226.º do Código de Processo Administrativo

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[Nº CONVENCIONAL] JSTA000P24808

[Nº DO DOCUMENTO] SA2201907110237/08

[RECORRENTE] AT-AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] A........, SPA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0511B0ADEF7F091E80258462003A3ABE?OpenDocument