Portuguese court dismisses exceptional review appeal regarding tax authority's procedural handling of a company's administrative dispute.

The Supremo Tribunal Administrativo unanimously dismissed the exceptional review appeal filed by A... LDA against the tax authority. The appellant argued that the administrative procedure violated specific procedural guarantees, while the authority maintained its actions were lawful and within its discretionary power. The court rejected the claim, ruling that the alleged procedural defects did not justify the extraordinary remedy under the applicable administrative law.