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017431 AI generated

Supreme Administrative Court lacks jurisdiction over direct appeals against Director-General acts even when delegated powers are used.

Case Number 017431
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared itself incompetent to hear the direct appeal filed by International Leasing SA against a decision from the Director-General of Contributions and Taxes. Although the Director-General acted under a delegation of power, the court ruled that such delegation does not alter the fundamental lack of jurisdiction over direct appeals. Consequently, the appeal was dismissed because the specific statutory framework reserves jurisdiction for the Second Section only when the act originates from a different authority or under specific conditions not met here.

Legislator headnote

Official

DIRECTOR GERAL DELEGAÇÃO DE PODERES RECURSO CONTENCIOSO COMPETÊNCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO INCOMPETÊNCIA EM RAZÃO DO AUTOR DO ACTO

Keywords

AI generated
administrative jurisdiction delegated powers direct appeal competence limitation Director-General act

Cited Legislation

AI generated
Art. 32, n.º 1, C. ETAF 84

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT. [LEGISLACAO NACIONAL] ETAF84 ART32 N1 C. [ANO DA PUBLICACAO] 94 [DATA DE ENTRADA] 09/15/1993 [Nº CONVENCIONAL] JSTA00040366 [Nº DO DOCUMENTO] SA219940309017431 [OBJECTO] DESP DIRGER DAS CONTRIBUIÇÕES E IMPOSTOS DE 1993/05/21. [PRIVACIDADE] 01 [RECORRENTE] INTERNACIONAL LEASING SA [RECORRIDO 1] DIRGER DAS CONTRIBUIÇÕES E IMPOSTOS [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/52035EE6FADC66B7802568FC00390D15?OpenDocument

SUMÁRIO

A Secção de Contencioso Tributário do Supremo Tribunal Administrativo carece de competência para conhecer do recurso contencioso para ela directamente interposto de acto de um Director-Geral, ainda que proferido no uso de delegação de poder.