Portuguese court dismisses administrative appeal regarding public entity's failure to pay social security contributions.
Legislator summary
AI generatedThe 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 generatedArt. 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 generatedCited Legislation
AI generatedFull text
[Nº CONVENCIONAL] JSTA000P14238
[Nº DO DOCUMENTO] SA2201205300953
[RECORRENTE] A...
[RECORRIDO 1] FAZENDA PÚBLICA
[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/59ADE409656820C780257A1A004B0AC4?OpenDocument