Legislator Case Law & Legislation
084/13 AI generated

Portuguese court dismisses wine company's appeal regarding administrative tax assessment procedures and evidence rules.

Case Number 084/13
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the wine company's appeal against a tax assessment decision. The appellant argued that the administrative authority failed to properly consider specific evidence and violated procedural guarantees during the investigation. The court rejected these claims, ruling that the administrative body acted within its legal powers and followed the correct procedure.

Legislator headnote

AI generated

Art. 240.º do Código de Processo Administrativo; Art. 241.º do Código de Processo Administrativo: The administrative court must uphold the legality of the administrative act if the evidence supports the decision and procedural requirements were met, even if the appellant disputes the factual interpretation.

Keywords

AI generated
administrative tax assessment procedural guarantees evidence evaluation Supreme Administrative Court wine industry regulation

Cited Legislation

AI generated
Art. 240.º do Código de Processo Administrativo
Art. 241.º do Código de Processo Administrativo

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Full text

[Nº CONVENCIONAL] JSTA000P16029

[Nº DO DOCUMENTO] SA220130703084

[RECORRENTE] A........., LDA

[RECORRIDO 1] INST DA VINHA E DO VINHO, LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/6302F96BFDDD998680257BA3003E7427?OpenDocument