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026320 AI generated

Direct contentious challenge to commercial registration fee liquidation allowed as no administrative appeal law exists.

Case Number 026320
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the direct contentious challenge filed by F Pimenta SGPS SA against the liquidation of commercial registration fees. The company argued that the lack of a mandatory administrative appeal procedure violated their right to effective judicial protection. The court ruled that since no specific law imposes a prior administrative review, the parties may proceed directly to court.

Legislator headnote

Official

EMOLUMENTOS. IMPUGNAÇÃO DE LIQUIDAÇÃO.

Keywords

AI generated
commercial registration fees direct contentious challenge administrative appeal requirement judicial protection rights fee liquidation dispute

Cited Legislation

AI generated
CC66 Art. 8 n.º 3
DL 403/86 Art. 62 n.º 1-A
CRC Art. 104

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Full text

[AREA TEMATICA 1] DIR FISC - EMOLUMENTOS. [LEGISLACAO NACIONAL] CC66 ART8 N3. DL 403/86 DE 1986/12/03. ETAF84 ART62 N1 A. CRC ART104. [DATA DE ENTRADA] 06/12/2001 [Nº CONVENCIONAL] JSTA00056706 [Nº DO DOCUMENTO] SA220011107026320 [OBJECTO] SENT TT1INST DE BRAGA. [RECORRENTE] F PIMENTA SGPS SA [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/1161CD40EB4F4D8480256B41003416D1?OpenDocument

SUMÁRIO

Os actos de liquidação de emolumentos do registo comercial são susceptíveis de impugnação contenciosa directa, por não existir norma que imponha a impugnação administrativa necessária.