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0602/03 AI generated

Portuguese court corrects legislative error allowing taxpayer to allege facts in tax appeal tribunal.

Case Number 0602/03
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court of Portugal allowed the taxpayer's appeal by correcting a legislative error that previously barred allegations in the tax appeal tribunal. The court found that the original text of Article 282, Section 4 of the Tax Procedure Code contained a drafting flaw, omitting the possibility for the appellant to present arguments. Consequently, the court applied a corrective interpretation to restore the intended procedural right. This decision ensures that taxpayers are not deprived of their defense rights due to an oversight in the statute's drafting.

Legislator headnote

Official

RECURSO JURISDICIONAL. IMPUGNAÇÃO JUDICIAL. LAPSO. ALEGAÇÕES.

Keywords

AI generated
legislative drafting error corrective interpretation tax appeal procedure procedural rights Supreme Administrative Court Portuguese tax law appellant's defense

Cited Legislation

AI generated
Art. 282, n.º 4 of the Tax Procedure Code
Art. 171 of the Criminal Procedure Code
DL 160/2003 of July 19, 2003
Art. 9, n.º 3 of the Civil Code

Cited Case Law

AI generated
AC STA PROC 26822 of May 22, 2002

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL.

[LEGISLACAO NACIONAL] CPPTRIB99 ART282 N1 N4. CPTRIB91 ART171. DL 160/2003 DE 2003/07/19. CCIV66 ART9 N3.

[JURISPRUDENCIA NACIONAL] AC STA PROC26822 DE 2002/05/22.

[DATA DE ENTRADA] 03/19/2003

[Nº CONVENCIONAL] JSTA00061532

[Nº DO DOCUMENTO] SA2200409290602

[OBJECTO] AC TCA.

[RECORRENTE] A...

[RECORRIDO 1] CM DE LISBOA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5C4849F74CFE273680256F2B00565AC8?OpenDocument

SUMÁRIO

I - A referência feita na redacção originária do artº, 282º, nº 4 do CPPT, a "falta de declaração da intenção de alegar, nos termos do número 1", ficou a dever-se a lapso do legislador, pois o nº 1 tinha deixado de oferecer ao recorrente a possibilidade de alegar no tribunal de recurso;

II - Há lapso do legislador quando o mesmo é revelado no próprio contexto da lei ou através das circunstâncias em que a lei foi feita;

III - O intérprete deve fazer uma interpretação correctiva dos lapsos

do legislador.