Portuguese court dismisses tax authority appeal regarding VAT refund denial for imported goods due to procedural defects.

The Supreme Administrative Court dismissed the Tax Authority's appeal against a decision denying a VAT refund to a company for imported goods. The authority argued that the refund was improperly granted due to a lack of proper documentation and verification of the goods' origin. The court ruled that the lower administrative body failed to rigorously verify the documentary evidence required by law before approving the refund, thereby violating procedural obligations.