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012519 AI generated

Supreme Administrative Court declares tax payment act void due to lack of collective body deliberation.

Case Number 012519
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the applicant's claim for the annulment of a tax payment act issued by the Institute of Olive Oil and Fats. The court found that the act was signed solely by the President of the Board, acting 'on behalf of the Board,' without any prior deliberation by the collective body. Consequently, the court ruled that the act lacked the necessary legal basis for a collective organ and is therefore legally nonexistent.

Legislator headnote

Official

INSTITUTO DO AZEITE E PRODUTOS OLEAGINOSOS ORGÃO COLEGIAL DELIBERAÇÃO TAXA PAGAMENTO ACTO JURIDICAMENTE INEXISTENTE ACTO DE MEMBRO DE ORGÃO COLEGIAL PRESIDENTE DO INSTITUTO DO AZEITE E PRODUTOS OLEAGINOSOS

Keywords

AI generated
collegiate body deliberation legal nonexistence tax payment act board president authority administrative act validity

Cited Legislation

AI generated
DL 426/72 de 1972/10/31 Art. 4
DL 426/72 de 1972/10/31 Art. 5

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Full text

[AREA TEMATICA 1] DIR ADM CONT - ACTO. [LEGISLACAO NACIONAL] DL 426/72 DE 1972/10/31 ART4 ART5. [1ª PAG. DE PUBLICACAO DO ACORDAO] 2938 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 01/11/1979 [DATA DO APENDICE] 02/28/1984 [Nº CONVENCIONAL] JSTA00010470 [Nº DO DOCUMENTO] SA119791108012519 [OBJECTO] DEL IAPO DE 1978/11/30. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] SONADEL-SOC NAC DE DETERGENTES SARL [RECORRIDO 1] IAPO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/623A86FCA933F4F8802568FC0036CFBC?OpenDocument

SUMÁRIO

Não havendo deliberação da direcção do Instituto do Azeite e Produtos Oleaginosos, mas apenas o acto de um director (mesmo que seja o presidente da direcção), actuando "pela direcção", a exigir o pagamento de taxas devidas ao Instituto, verifica-se a inexistencia juridica do acto.