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0977/03 AI generated

Portuguese court dismisses direct challenge to tax assessment by indirect valuation unless no liquidation occurs.

Case Number 0977/03
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court of Portugal rejected the taxpayer's direct judicial challenge against the tax authority's assessment of collectable matter using indirect valuation methods. The taxpayer argued for procedural review, but the authority contended that such assessments are administrative acts exempt from direct litigation unless they result in a specific liquidation. The court ruled that since the act did not generate a liquidation, it fell outside the scope of judicial review under the relevant tax procedure law.

Legislator headnote

Official

IVA. IRS. FIXAÇÃO DA MATÉRIA COLECTÁVEL. MÉTODOS INDICIÁRIOS. IMPUGNAÇÃO JUDICIAL.

Keywords

AI generated
indirect valuation method tax assessment challenge tax procedure law administrative liquidation judicial review scope tax authority power procedural admissibility

Cited Legislation

AI generated
Art. 86(3) of the Tax Procedure Law

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] CPPTRIB99 ART110 N2. [DATA DE ENTRADA] 05/19/2003 [Nº CONVENCIONAL] JSTA00059805 [Nº DO DOCUMENTO] SA2200311260977 [OBJECTO] SENT TT1INST VISEU PER SALTUM. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/64920683077DB0FC80256DFF005C5598?OpenDocument

SUMÁRIO

O acto de fixação da matéria colectável por avaliação indirecta não é susceptível de impugnação contenciosa directa, salvo quando não dê origem a qualquer liquidação - artº 86º, nº 3, da LGT.