Portuguese court dismisses administrative appeal for lack of admissibility due to failure to exhaust prior remedies.

The Supremo Tribunal Administrativo unanimously rejected the administrative appeal filed by the taxpayer against the tax authority. The appellant argued that the lower administrative body failed to properly assess the tax liability, but the court found the appeal procedurally defective. The decision ruled that the appeal was inadmissible because the appellant did not first exhaust the mandatory internal review procedures required by law before seeking judicial relief.