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0886/07 AI generated

Tax liquidation act violating international treaty is subject to strict time limits for judicial challenge under Art. 102 CPP. The court dismissed the appeal as filed outside the statutory period.

Case Number 0886/07
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the judicial appeal against a tax liquidation act, ruling that the action was time-barred. Although the plaintiff argued the act violated an international treaty, the court held that such acts are only challengeable within the specific deadlines set by Article 102 of the Tax Procedure Code. Consequently, the failure to file the appeal within the prescribed period rendered the action inadmissible.

Legislator headnote

Official

IMPUGNAÇÃO JUDICIAL PRAZO ANULABILIDADE ACTO ANULÁVEL DUPLA TRIBUTAÇÃO

Keywords

AI generated
tax liquidation act judicial challenge deadline international treaty violation time bar appeal tax procedure code

Cited Legislation

AI generated
Art. 102 n.º 2, 3 do CPP
Art. 123 do CPP
Art. 124 do CPP
Art. 125 do CPP
Art. 203 do CPP
Art. 204 n.º 1, A do CPP
Art. 133 da CPA
Art. 135 da CPA
Art. 8 n.º 2 da CR

Cited Case Law

AI generated
AC STA PROC26392 DE 2001/10/31
[JURISPRUDENCIA NACIONAL] AC STA PROC26392 DE 2001/10/31.; AC STA PROC669/05 DE 1995/11/19.; AC STA PROC20873 DE 1996/10/09.; AC STA PROC1108/03 DE 1995/04/07.
AC STA PROC669/05 DE 1995/11/19
[JURISPRUDENCIA NACIONAL] AC STA PROC26392 DE 2001/10/31.; AC STA PROC669/05 DE 1995/11/19.; AC STA PROC20873 DE 1996/10/09.; AC STA PROC1108/03 DE 1995/04/07.
AC STA PROC20873 DE 1996/10/09
[JURISPRUDENCIA NACIONAL] AC STA PROC26392 DE 2001/10/31.; AC STA PROC669/05 DE 1995/11/19.; AC STA PROC20873 DE 1996/10/09.; AC STA PROC1108/03 DE 1995/04/07.
AC STA PROC1108/03 DE 1995/04/07
[JURISPRUDENCIA NACIONAL] AC STA PROC26392 DE 2001/10/31.; AC STA PROC669/05 DE 1995/11/19.; AC STA PROC20873 DE 1996/10/09.; AC STA PROC1108/03 DE 1995/04/07.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL.

[LEGISLACAO NACIONAL] CPPTRIB99 ART102 N2 N3 ART123 ART124 ART125 ART203 ART204 N1 A. CPA91 ART133 ART135. CONST97 ART8 N2.

[JURISPRUDENCIA NACIONAL] AC STA PROC26392 DE 2001/10/31.; AC STA PROC669/05 DE 1995/11/19.; AC STA PROC20873 DE 1996/10/09.; AC STA PROC1108/03 DE 1995/04/07.

[DATA DE ENTRADA] 10/15/2007

[Nº CONVENCIONAL] JSTA00064835

[Nº DO DOCUMENTO] SA2200802130886

[OBJECTO] SENT TAF LOULÉ PER SALTUM.

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/6095CF3DBFF815EF802573F30057BFD2?OpenDocument

SUMÁRIO

O acto de liquidação que alegadamente ofende uma convenção assinada entre Portugal e outro Estado é anulável, não podendo ser impugnado a todo o tempo, mas só dentro dos prazos previstos no artigo 102º do Código de Procedimento e de Processo Tributário.