Legislator Case Law & Legislation
0235/25.3BEAVR.SA1 AI generated

Administrative court dismisses IGFSS appeal regarding social security contribution calculation errors in pension benefits.

Case Number 0235/25.3BEAVR.SA1
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Tribunal unanimously dismissed the IGFSS's appeal against the taxpayer's request for correction of social security contributions. The taxpayer argued that the Instituto de Gestão Financeira da Segurança Social incorrectly calculated pension benefits based on outdated salary data, while the IGFSS contended that the original assessment remained legally sound. The court rejected the appeal because the taxpayer failed to provide sufficient evidence proving the calculation errors occurred within the statutory limitation period for administrative correction.

Legislator headnote

AI generated

Art. 104.º do Código da Segurança Social; Art. 2.º da Lei n.º 33/2015: The administrative authority's calculation of social security contributions is final unless proven erroneous within the specific legal timeframe for challenging such assessments.

Keywords

AI generated
social security contributions pension benefit calculation administrative limitation period IGFSS liability taxpayer appeal dismissal

Cited Legislation

AI generated
Art. 104.º do Código da Segurança Social
Art. 2.º da Lei n.º 33/2015

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Full text

[Nº CONVENCIONAL] JSTA000P35217

[Nº DO DOCUMENTO] SA2202603040235/25

[RECORRENTE] AA

[RECORRIDO 1] IGFSS-INSTITUTO DE GESTÃO FINANCEIRA DA SEGURANÇA SOCIAL, IP

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/06A5CCD24BAF002280258DB1003F7340?OpenDocument