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004480 AI generated

Supreme Administrative Court lacks jurisdiction over direct appeals from first-instance tax courts on mixed fact and law matters.

Case Number 004480
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared itself incompetent to hear a direct appeal from a first-instance tax court regarding a mixed fact and law issue. The Fazenda Pública argued for immediate review, but the Court held that such appeals must first be directed to the second-instance tax tribunal. Consequently, the appeal was dismissed because the Supreme Court's jurisdiction is reserved for cases strictly involving legal questions or those already reviewed by the intermediate court.

Legislator headnote

Official

COMPETÊNCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO INCOMPETÊNCIA EM RAZÃO DA HIERARQUIA MATÉRIA DE DIREITO RECURSO DO TRIBUNAL TRIBUTÁRIO DE 1 INSTÂNCIA RECURSO JURISDICIONAL COMPETÊNCIA DOS TRIBUNAIS TRIBUTÁRIOS DE 2 INSTÂNCIA RECURSO PER SALTUM

Keywords

AI generated
tax court jurisdiction direct appeal admissibility mixed fact and law administrative hierarchy per saltum appeal

Cited Legislation

AI generated
Art. 21/4 of the Administrative Procedure Code
Art. 32/1 of the Administrative Procedure Code
Art. 41/1/a) of the Administrative Tax Procedure Code
II - Tal competência cabe, nos termos do art. 41/1/a) do ETAF, ao Tribunal Tributário de 2 Instância.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL. [LEGISLACAO NACIONAL] ETAF84 ART21 N4 ART32 N1 B ART41 N1 A. LPTA85 ART3. [1ª PAG. DE PUBLICACAO DO ACORDAO] 396 [ANO DA PUBLICACAO] 91 [APENDICE] DR [DATA DE ENTRADA] 02/20/1987 [DATA DO APENDICE] 09/30/1993 [Nº CONVENCIONAL] JSTA00032975 [Nº DO DOCUMENTO] SA219910424004480 [OBJECTO] SENT TT1INST LISBOA PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] DMC-PROJECTISTAS E CONSTRUTORES DE MAQUINAS LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/64C7EB5BAEFE0930802568FC00389CD0?OpenDocument

SUMÁRIO

I - A Secção de Contencioso Tributário do STA carece de competência em razão da hierarquia para conhecer de recurso directo de decisão jurisdicional de um tribunal tributário de 1 instância que não se restrinja a matéria de direito.

II - Tal competência cabe, nos termos do art. 41/1/a) do ETAF, ao Tribunal Tributário de 2 Instância.