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005105 AI generated

Mandatory appeal under old tax procedure code remains valid until October 1, 1985, if public prosecutor opposes decision.

Case Number 005105
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the mandatory appeal filed by the Public Prosecutor's Office, ruling that the specific procedural appeal mechanism was no longer applicable. The case involved a dispute between the Public Prosecutor and a private company regarding a tax decision, relying on the transitional provisions of the old tax procedure code. The court determined that the mandatory appeal right expired on October 1, 1985, and thus could not be invoked after that date.

Legislator headnote

Official

RECURSO OBRIGATORIO MINISTERIO PUBLICO REPRESENTANTE DA FAZENDA PUBLICA CONTENCIOSO TRIBUTARIO

Keywords

AI generated
mandatory appeal tax procedure code transitional provisions public prosecutor jurisdictional appeal

Cited Legislation

AI generated
Art. 256 of the Code of Tax Procedure
Art. 134 of the Administrative Procedure Law

Cited Case Law

AI generated
AC STA PROC4530 DE 1977/06/09
[JURISPRUDENCIA NACIONAL] AC STA PROC4530 DE 1977/06/09.
AC STA PROC4536 DE 1977/06/09
AC STA PROC4536 DE 1977/06/09.
AC STA DE 1986/11/26

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL. [LEGISLACAO NACIONAL] CPCI63 ART256 ART269. LPTA85 ART134. ETAF84 ART74. [JURISPRUDENCIA NACIONAL] AC STA PROC4530 DE 1977/06/09. AC STA PROC4536 DE 1977/06/09. AC STA DE 1986/11/26. [1ª PAG. DE PUBLICACAO DO ACORDAO] 204 [ANO DA PUBLICACAO] 88 [APENDICE] DR [DATA DE ENTRADA] 07/31/1987 [DATA DO APENDICE] 04/28/1989 [Nº CONVENCIONAL] JSTA00015427 [Nº DO DOCUMENTO] SA219880218005105 [OBJECTO] SENT TT1INST. [PRIVACIDADE] 01 [RECORRENTE] MINISTERIO PUBLICO - FAZENDA PUBLICA [RECORRIDO 1] ALBINO DE MATOS P & BARROS LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/05E08799FD80BA9D802568FC003723FD?OpenDocument

SUMÁRIO

O recurso obrigatorio do art. 256 do Codigo de Processo das Contribuições e Impostos mantem-se apos o Estatuto dos Tribunais Administrativos e Fiscais e a Lei de Processo nos Tribunais Administrativos, e ate 1 de Outubro de 1985 subsiste desde que a posição assumida no processo pelo Ministerio Publico das contribuições e impostos seja contrariada pela decisão.