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016005 AI generated

Administrative court dismisses appeal against tax appraisal report, ruling no legal formalities were omitted.

Case Number 016005
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed Rufino Cardoso's appeal against a tax appraisal report issued by the National Treasury. The court found that the report was legally justified and did not suffer from the alleged omission of required formalities. Consequently, the decision upholds the original administrative act as compliant with the law.

Legislator headnote

Official

LAUDO LOUVADO AVALIAÇÃO FISCAL FUNDAMENTAÇÃO DE DIREITO PRETERIÇÃO DE FORMALIDADE

Keywords

AI generated
omission of formalities tax appraisal report administrative appeal legal justification procedural compliance

Cited Legislation

AI generated
CCPIIA63 Art. 144
CCPIIA63 Art. 284
PARUNICO
[LEGISLACAO NACIONAL] CCPIIA63 ART144 ART284 PARUNICO.

Cited Case Law

AI generated
AC STA DE 1963/01/30 IN BDGCI N52 PAG1329
[JURISPRUDENCIA NACIONAL] AC STA DE 1963/01/30 IN BDGCI N52 PAG1329.
AC T2INSTCI DE 1965/05/12 IN CTF N78 PAG287
AC T2INSTCI DE 1965/05/12 IN CTF N78 PAG287.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT. DIR FISC - CONTRIB PREDIAL.

[LEGISLACAO NACIONAL] CCPIIA63 ART144 ART284 PARUNICO.

[JURISPRUDENCIA NACIONAL] AC STA DE 1963/01/30 IN BDGCI N52 PAG1329. AC T2INSTCI DE 1965/05/12 IN CTF N78 PAG287.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 408

[ANO DA PUBLICACAO] 69

[APENDICE] DG

[DATA DE ENTRADA] 10/31/1968

[DATA DO APENDICE] 11/17/1971

[Nº CONVENCIONAL] JSTA00018578

[Nº DO DOCUMENTO] SA219691022016005

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] CARDOSO , RUFINO

[RECORRIDO 1] MARQUES , JOSE - FAZENDA NACIONAL

[REFERENCIA PUBLICACAO 1] AD N99 ANOIX PAG378

[REFERENCIA A DOUTRINA] MARCELLO CAETANO MANUAL DE DIREITO ADMINISTRATIVO 8ED VI PAG428. ALBERTO DOS REIS CODIGO DO PROCESSO CIVIL ANOTADO VIV PAG273.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/102AB8B11AF0F0AF802568FC003741ED?OpenDocument

SUMÁRIO

Não enferma do vicio de preterição de formalidades legais o laudo de um dos louvados cuja justificação evidencia ter sido proferido em conformidade com as regras legais a observar na avaliação a que procedeu.