Portuguese Supreme Administrative Court dismisses exceptional appeal due to lack of new facts or legal error.

The Supremo Tribunal Administrativo unanimously rejected the exceptional appeal filed by the taxpayer against the tax authority. The appellant argued for a re-evaluation of the tax assessment based on alleged procedural irregularities, but the court found no new facts or legal errors warranting review. Consequently, the appeal was declared inadmissible as it failed to meet the strict criteria for exceptional appeals under Portuguese administrative law.