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025208 AI generated

Portuguese court dismisses appeal due to failure to meet ten-day filing deadline for submissions.

Case Number 025208
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 appeal filed by Caixa Geral de Depósitos against a tax enforcement decision. The appellant failed to submit its allegations and conclusions within the mandatory ten-day period following notification of the first-instance judgment. The court ruled that the statutory time limits for filing submissions are strict and non-extendable, resulting in the inadmissibility of the appeal.

Legislator headnote

Official

RECURSO JURISDICIONAL. ALEGAÇÕES. PRAZO.

Keywords

AI generated
administrative appeal filing deadline tax enforcement procedural time limit inadmissibility submissions required notification date

Cited Legislation

AI generated
Art. 356(1) of the Code of Administrative Procedure
Art. 6(b) of Law No. 329-A/95 of December 12, 1995

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL. [LEGISLACAO NACIONAL] CPT ART356 N1. DL 329-A/95 DE 1995/12/12 ART6 B. [DATA DE ENTRADA] 05/17/2000 [Nº CONVENCIONAL] JSTA00055369 [Nº DO DOCUMENTO] SA220010214025208 [OBJECTO] AC TCA. [RECORRENTE] CAIXA GERAL DE DEPÓSITOS SA [RECORRIDO 1] GOMES , ANTÓNIO E OUTRA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/63F27ADE007F222380256A3E0047A4BA?OpenDocument

SUMÁRIO

O prazo para a apresentação das alegações e conclusões de recurso para o TCA de sentença da 1ª instância em recurso judicial de decisão do Chefe da 1ª Secretaria Administrativa de Execuções Fiscais de Lisboa é de dez dias, a contar da notificação da decisão recorrida - artigos 356º, 1, do CPT e 6º, b), do DL nº 329-A/95, de 12/XII.