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0138/12.1BESNT AI generated

Portuguese court dismisses exceptional review appeal for lacking novelty and direct constitutional recourse options.

Case Number 0138/12.1BESNT
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously rejected the applicant's exceptional review appeal, ruling it inadmissible due to a lack of novelty. The applicant challenged a tax authority decision, arguing constitutional issues that the lower court had already deemed unverified. The court declined admission because these questions were settled by established jurisprudence and the applicant could have sought direct constitutional review instead.

Legislator headnote

Official

RECURSO DE REVISTA EXCEPCIONAL NÃO ADMISSÃO DO RECURSO

Keywords

AI generated
exceptional review appeal lack of novelty established jurisprudence direct constitutional recourse tax authority decision unanimous dismissal administrative procedure

Cited Legislation

AI generated
Art. 104.º do Código de Processo Administrativo
Art. 52.º do Código de Processo Administrativo

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Full text

[Nº CONVENCIONAL] JSTA000P33724

[Nº DO DOCUMENTO] SA2202505070138/12

[RECORRENTE] AA

[RECORRIDO 1] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5025F2DFDA00795080258C83005714D3?OpenDocument

SUMÁRIO

I - Não se justifica a admissão da revista se as questões colocadas pelo recorrente não oferecem novidade e foram decididas de acordo com jurisprudência pacífica dos tribunais superiores da jurisdição:

II - As questões de (in)constitucionalidade suscitadas pelo recorrente e que o TCA julgou inverificada também não justificam a admissão do recurso dada a possibilidade de recurso directo do acórdão do TCA para o Tribunal Constitucional.