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0348/16.2BELRA AI generated

Portuguese court dismisses appeal requiring prior hearing, citing administrative act specificity over general procedural rules.

Case Number 0348/16.2BELRA
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal dismissed the appeal filed by C... LDA against the Tax and Customs Authority's decision. The court held that the administrative act must be evaluated based on its specific circumstances rather than applying general procedural requirements rigidly. Consequently, the lack of a prior hearing was deemed irrelevant given the unique nature of the tax operation.

Legislator headnote

Official

AUDIÇÃO PRÉVIA

Keywords

AI generated
administrative act utilization prior hearing requirement tax authority decision casuistic examination procedural flexibility Supreme Administrative Tribunal Portuguese administrative law

Cited Legislation

AI generated
Art. 163.º, n.º 5 do CPA
ARTIGO 163º, N.º 5 DO CPA
[AREA TEMATICA 1] AUDIÇÃO PRÉVIA [LEGISLACAO NACIONAL] ARTIGO 163º, N.º 5 DO CPA [DATA DE ENTRADA] 12/19/2022 [Nº CONVENCIONAL] JSTA00071660 [Nº DO DOCUMENTO] SA2202302080348/16 [OBJECTO] SENTENÇA DO TAF DE LEIRIA [RECORRENTE] C...

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Full text

[AREA TEMATICA 1] AUDIÇÃO PRÉVIA [LEGISLACAO NACIONAL] ARTIGO 163º, N.º 5 DO CPA [DATA DE ENTRADA] 12/19/2022 [Nº CONVENCIONAL] JSTA00071660 [Nº DO DOCUMENTO] SA2202302080348/16 [OBJECTO] SENTENÇA DO TAF DE LEIRIA [RECORRENTE] C... LDA [RECORRIDO 1] AT – AUTORIDADE TRIBUTÁRIA E ADUANEIRA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/1067ED0ADE76F32B802589510066456C?OpenDocument

SUMÁRIO

A operação, correta, legal, do princípio do aproveitamento do ato administrativo-tributário deve/tem de atentar e valorar as especificidades, idiossincrasias, do caso sob apreciação; “exige um exame casuístico, de análise das circunstâncias particulares e concretas de cada caso”.