Legislator Case Law & Legislation
0807/11 AI generated

Portuguese Supreme Administrative Court held only fact-finding tribunals can assess liability under Article 24 of the LGT.

Case Number 0807/11
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Administrative Court ruled that the assessment of liability under Article 24 of the LGT requires fact-finding powers exclusive to specialized tribunals. The Recurrent argued for jurisdiction, but the Court determined that such liability determinations depend on factual findings beyond the Court's competence. Consequently, the Court affirmed that only tribunals with cognition powers in the matter of fact can adjudicate this specific issue.

Legislator headnote

Official

COMPETÊNCIA DO SUPREMO TRIBUNAL ADMINISTRATIVO

Keywords

AI generated
Supreme Administrative Court Article 24 LGT liability assessment fact-finding powers jurisdictional competence cognition domain specialized tribunals

Cited Legislation

AI generated
Art. 24 LGT

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Full text

[Nº CONVENCIONAL] JSTA000P13701

[Nº DO DOCUMENTO] SA2201201250807

[RECORRENTE] A...

[RECORRIDO 1] INST DE GESTÃO FINANCEIRA DA SEGURANÇA SOCIAL - VISEU

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/4FA911FEA2AC32DA802579A30054D5AA?OpenDocument

SUMÁRIO

O juízo sobre a culpa a que alude o artigo 24º da LGT apenas poder ser extraído por tribunais com poderes de cognição no domínio da matéria de facto.