Legislator Case Law & Legislation
0103/08.3BECTB AI generated

Portuguese court dismisses tax authority's claim regarding illegal administrative act under new procedural rules.

Case Number 0103/08.3BECTB
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the tax authority's claim challenging an administrative act. The authority argued the act violated procedural requirements, while the applicant contended the decision was lawful and based on correct facts. The court ruled that the challenged act complied with all applicable legal standards and did not suffer from any procedural defects.

Legislator headnote

Official

RECLAMAÇÃO

Keywords

AI generated
administrative act procedural compliance tax authority legal challenge Supreme Administrative Court unanimous decision procedural defect

Cited Legislation

AI generated
Art. 222.º do Código de Processo Administrativo
Art. 223.º do Código de Processo Administrativo

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Full text

[Nº CONVENCIONAL] JSTA000P34014

[Nº DO DOCUMENTO] SA2202507020103/08

[RECORRENTE] AA

[RECORRIDO 1] AT – AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/504CBEFCBFCDFE5280258CC000353945?OpenDocument