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0153/07.7BECTB AI generated

Appeal by opposition admissible only if acords contradict on fundamental legal issue and align with recent Supreme Court case law.

Case Number 0153/07.7BECTB
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court held that appeals by opposition against administrative court rulings are admissible solely when a fundamental legal contradiction exists between the contested decision and the cited precedent. The appellant argued for admissibility based on a specific legal discrepancy, while the opposing authority contended the decisions were consistent with established jurisprudence. The court granted admissibility because the challenged ruling failed to align with the most recently consolidated case law of the Supreme Administrative Court.

Legislator headnote

Official

RECURSO POR OPOSIÇÃO DE ACÓRDÃOS REQUISITOS

Keywords

AI generated
appeal by opposition administrative court fundamental legal issue contradictory precedents consolidated case law Supreme Administrative Court admissibility requirements

Cited Legislation

AI generated
Art. 27.º, alínea b) do ETAF
Art. 284.º do CPPT
Art. 152.º do CPTA

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Full text

[Nº CONVENCIONAL] JSTA000P24271

[Nº DO DOCUMENTO] SAP201902270153/07

[RECORRENTE] A......

[RECORRIDO 1] AT-AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5CD5DC9AF31A3715802583BD00521C01?OpenDocument

SUMÁRIO

A admissibilidade dos recursos por oposição de acórdãos, tendo em conta o regime previsto nos artigos 27.º, alínea b) do ETAF, 284.º do CPPT e 152.º do CPTA depende de existir contradição entre o acórdão recorrido e o acórdão invocado como fundamento sobre a mesma questão fundamental de direito e que não ocorra a situação de a decisão impugnada estar em sintonia com a jurisprudência mais recentemente consolidada do Supremo Tribunal Administrativo.