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0367/04 AI generated

Portuguese court dismisses fiscal execution appeal, ruling tax authority citation is administrative, not judicial.

Case Number 0367/04
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 against a fiscal execution order issued by the Finance Department. The appellant argued that the citation constituted a judicial act, but the court found the dispatch was merely administrative with no intent to resolve a dispute. Consequently, the court held that the nature of the act precluded judicial review of the citation itself.

Legislator headnote

Official

EXECUÇÃO FISCAL. CITAÇÃO. ACTO JURISDICIONAL. ACTO JUDICIAL. FUNÇÃO JURISDICIONAL. ACTO MATERIALMENTE ADMINISTRATIVO.

Keywords

AI generated
fiscal execution administrative act judicial nature tax authority citation litigation composition

Cited Legislation

AI generated
LGT98 Art. 54, n.º 1
CPPTRIB99 Art. 35, n.º 2
CPC96 Art. 234, n.º 1, n.º 4
CONST97 Art. 111
CONST97 Art. 202

Cited Case Law

AI generated
AC STA PROC24634 DE 2000/09/27
[JURISPRUDENCIA NACIONAL] AC STA PROC24634 DE 2000/09/27.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] LGT98 ART54 N1 H ART103. CPPTRIB99 ART35 N2. CPC96 ART234 N1 N4. CONST97 ART111 ART202. [JURISPRUDENCIA NACIONAL] AC STA PROC24634 DE 2000/09/27. [DATA DE ENTRADA] 03/26/2004 [Nº CONVENCIONAL] JSTA00061411 [Nº DO DOCUMENTO] SA2200406160367 [OBJECTO] SENT TT1INST SETÚBAL PER SALTUM. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/64C128D52E36DF3880256EC5003DB469?OpenDocument

SUMÁRIO

Não contende com a natureza judicial do processo executivo fiscal o facto de a citação ser ordenada pelo chefe da repartição de finanças, já que tal despacho não se insere nos despachos jurisdicionais, não tendo por finalidade a composição de qualquer litígio.