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015523 AI generated

Supreme Administrative Court dismisses jurisdictional appeal as the case falls within the lower tribunal's competence.

Case Number 015523
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court refused to hear the jurisdictional appeal filed by the Recurrent against the Tribunal of 2nd Instance of Contributions and Taxes. The Recurrent argued that the Supreme Court should have jurisdiction, but the Court determined the case's value remained within the lower tribunal's statutory authority. Consequently, the appeal was rejected because the Supreme Court lacks competence over matters already within the lower court's jurisdictional scope.

Legislator headnote

Official

RECURSO PARA A SECÇÃO DO CONTENCIOSO TRIBUTARIO TRIBUNAL DE 2 INSTÂNCIA DAS CONTRIBUIÇÕES E IMPOSTOS ALÇADA COMPETENCIA DO SUPREMO TRIBUNAL ADMINISTRATIVO

Keywords

AI generated
jurisdictional appeal tribunal competence tax litigation statutory authority court hierarchy

Cited Legislation

AI generated
Art. 10 da Lei Orgânica do Tribunal de 2ª Instância das Contribuições e Impostos

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL. [AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB. [ANO DA PUBLICACAO] 1972 [DATA DE ENTRADA] 08/02/1966 [Nº CONVENCIONAL] JSTA00019610 [Nº DO DOCUMENTO] SA219670419015523 [Nº DO VOLUME] X [OBJECTO] AC T2INSTCI. [PAGINA] 26 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] FREITAS , JOÃO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/52622C8D9DA32A78802568FC0037B853?OpenDocument

SUMÁRIO

O Supremo Tribunal Administrativo não conhece de recurso que, pelo seu valor, esta dentro da alçada do Tribunal de

2 Instancia das Contribuições e Impostos.