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039872 AI generated

Portuguese court holds hierarchical appeal required for DGI acts under DL 323/89 unless delegated.

Case Number 039872
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 hierarchical appeal filed by the taxpayer against an act issued by the Director-General of Contributions and Taxes. The court determined that while the Director-General possesses proper jurisdiction over acts listed in Annex II of Law DL 323/89, this power is not exclusive. Consequently, a necessary hierarchical appeal is mandatory to access judicial review unless specific delegation of authority occurred. The appeal was rejected because the plaintiff failed to demonstrate such delegation, rendering the vertical appeal procedurally defective.

Legislator headnote

Official

COMPETÊNCIA DO DIRECTOR GERAL DAS CONTRIBUIÇÕES E IMPOSTOS COMPETÊNCIA PRÓPRIA COMPETÊNCIA EXCLUSIVA RECURSO HIERÁRQUICO NECESSÁRIO

Keywords

AI generated
hierarchical appeal requirement Director-General jurisdiction DL 323/89 provisions procedural defect vertical administrative act review

Cited Legislation

AI generated
DL 323/89 de 26/09/1989, Arts. 11 e 12 e Anexo II
Constituição da República Portuguesa, Art. 185, n.º 2

Cited Case Law

AI generated
AC STAPLENO PROC37428 de 1997/01/15
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC37428 DE 1997/01/15.; AC STAPLENO PROC37646 DE 1997/05/14.; AC STAPLENO PROC39539 DE 1997/05/14.
AC STAPLENO PROC37646 de 1997/05/14
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC37428 DE 1997/01/15.; AC STAPLENO PROC37646 DE 1997/05/14.; AC STAPLENO PROC39539 DE 1997/05/14.
AC STAPLENO PROC39539 de 1997/05/14
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC37428 DE 1997/01/15.; AC STAPLENO PROC37646 DE 1997/05/14.; AC STAPLENO PROC39539 DE 1997/05/14.

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Full text

[AREA TEMATICA 1] DIR ADM CONT - ACTO. DIR PROC ADM GRAC - REC HIERÁRQUICO.

[LEGISLACAO NACIONAL] DL 323/89 DE 1989/09/26 ART11 ART12 ANEXOII. CONST89 ART185 ART202 D F ART267 N2.

[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC37428 DE 1997/01/15.; AC STAPLENO PROC37646 DE 1997/05/14.; AC STAPLENO PROC39539 DE 1997/05/14.

[ANO DA PUBLICACAO] 97

[DATA DE ENTRADA] 04/02/1997

[Nº CONVENCIONAL] JSTA00047702

[Nº DO DOCUMENTO] SAP19970709039872

[OBJECTO] AC STA PROC39872.

[PRIVACIDADE] 1

[RECORRENTE] COSTA , ANTONIO E OUTRO

[RECORRIDO 1] DIRGER DAS CONTRIBUIÇÕES E IMPOSTOS

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/62DCED21812D1AF0802568FC003997C6?OpenDocument

SUMÁRIO

I - É própria mas não exclusiva a competência dos Directores-Gerais exercida nos termos dos arts. 11 e 12 do DL n. 323/89, de 26/9, quanto aos actos previstos no

Mapa II, anexo àquele diploma.

II - Daí que da prática de tais actos caiba recurso hierárquico necessário para abrir a via contenciosa, salvo se tiver havido delegação de competência da referida matéria no autor do acto.

III - Impugnado contenciosamente um acto dos referidos em supra

I, deve o respectivo recurso ser rejeitado por falta de definitividade vertical.