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01516/02 AI generated

Action for recognition of rights dismissed as official revision is the adequate procedural means for notarial fee restitution.

Case Number 01516/02
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the action for recognition of rights filed by the applicant against the Public Treasury. The applicant sought restitution of notarial fees, arguing a violation of Community law, while the Public Treasury contended that the official revision procedure was the exclusive and adequate channel for such claims. The court ruled that the official revision request, which allows appeal to the tax tribunal, is the most suitable procedural means to ensure full and effective legal protection, rendering the direct action inadmissible.

Legislator headnote

Official

EMOLUMENTOS NOTARIAIS. ACÇÃO DE RECONHECIMENTO DE DIREITO. REVISÃO OFICIOSA. MEIO PROCESSUAL PRÓPRIO.

Keywords

AI generated
official revision procedure recognition of rights action notarial fee restitution Community law violation procedural adequacy requirement tax tribunal appeal inadmissible action

Cited Legislation

AI generated
CPPT99 Art. 102(1)(a)
CPT91 Art. 94(1)(b)
LGT99 Art. 78(6)

Cited Case Law

AI generated
AC TJCE de 1980/02/27 PROC68/79
[JURISPRUDENCIA INTERNACIONAL] AC TJCE DE 1980/02/27 PROC68/79.
AC TJCE de 1980/07/10 PROC 826/79
AC TJCE DE 1980/07/10 PROC 826/79.
AC TJCE de 1997/07/17 PROC C-90/94
AC TJCE DE 1997/07/17 PROC C-90/94.
AC TJCE de 1998/11/17 PROC C-228/96
AC TJCE DE 1998/11/17 PROC C-228/96.
AC TJCE de 1999/02/09 PROC C-343/96
AC TJCE DE 1999/02/09 PROC C-343/96.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - RECONHECIMENTO DIRINT.

[LEGISLACAO NACIONAL] CPPT99 ART102 N1 A ART145 N3. CPT91 ART94 N1 B. LGT99 ART78 N6.

[DATA DE ENTRADA] 10/02/2002

[JURISPRUDENCIA INTERNACIONAL] AC TJCE DE 1980/02/27 PROC68/79. AC TJCE DE 1980/07/10 PROC 826/79. AC TJCE DE 1997/07/17 PROC C-90/94. AC TJCE DE 1998/11/17 PROC C-228/96. AC TJCE DE 1999/02/09 PROC C-343/96.

[Nº CONVENCIONAL] JSTA00058807

[Nº DO DOCUMENTO] SA22003021201516

[OBJECTO] SENT TT1INST LISBOA PER SALTUM.

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/50156B072C342FE680256CD400520097?OpenDocument

SUMÁRIO

I - A acção para o reconhecimento de um direito ou interesse em matéria tributária apenas pode ser proposta sempre que esse meio processual for o mais adequado para assegurar uma tutela plena, efectiva e eficaz do direito ou interesse legalmente protegido.

II - Ora, um pedido de revisão oficiosa do acto de liquidação de emolumentos notariais, no prazo de 5 anos (agora 4), é um meio processual mais adequado para se obter a restituição dos emolumentos pagos em violação do direito comunitário, pois da decisão desse pedido de revisão cabe recurso para o tribunal tributário.