Legislator Case Law & Legislation
0953/11 AI generated

Portuguese court dismisses administrative appeal regarding public entity's failure to pay social security contributions.

Case Number 0953/11
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the administrative appeal filed by the taxpayer against the Public Entity. The taxpayer argued that the Public Entity failed to pay social security contributions, causing a debt to the Social Security Institution. The court ruled that the taxpayer's claim was inadmissible because the specific procedural requirements for challenging such administrative acts were not met.

Legislator headnote

AI generated

Art. 104.º do Código de Processo Administrativo; Art. 222.º do Código da Segurança Social: The administrative appeal is inadmissible when the taxpayer fails to exhaust the necessary pre-litigation administrative remedies or when the subject matter falls outside the jurisdiction of the administrative court.

Keywords

AI generated
administrative appeal social security contributions public entity liability procedural inadmissibility taxpayer rights Supreme Administrative Court Portuguese law

Cited Legislation

AI generated
Art. 104.º do Código de Processo Administrativo
Art. 222.º do Código da Segurança Social

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Full text

[Nº CONVENCIONAL] JSTA000P14238

[Nº DO DOCUMENTO] SA2201205300953

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/59ADE409656820C780257A1A004B0AC4?OpenDocument