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015960 AI generated

Supreme Administrative Court dismisses jurisdictional appeal against a lower tax court's final execution decision under 10,000 escudos.

Case Number 015960
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court rejected the jurisdictional appeal filed by the taxpayer against a final execution decision from the Second Instance Tax Court. The lower court had ruled on a fiscal execution case involving a debt value below 10,000 escudos, which falls within its statutory authority. Consequently, the court held that the appeal was inadmissible because the original decision was irrevocable and properly within the lower tribunal's jurisdiction.

Legislator headnote

Official

EXECUÇÃO FISCAL TRIBUNAL DE 2 INSTÂNCIA DAS CONTRIBUIÇÕES E IMPOSTOS ALÇADA

Keywords

AI generated
fiscal execution jurisdiction tax court second instance jurisdictional appeal inadmissible irrevocable decision rule value threshold escudos

Cited Legislation

AI generated
D. 40616 de 1956/05/28
CPC 67 Art. 306

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] D 40616 DE 1956/05/28. CPCI63 ART176 B ART255 B. CPC67 ART306. [1ª PAG. DE PUBLICACAO DO ACORDAO] 296 [ANO DA PUBLICACAO] 69 [APENDICE] DG [DATA DE ENTRADA] 08/01/1968 [DATA DO APENDICE] 10/15/1971 [Nº CONVENCIONAL] JSTA00018543 [Nº DO DOCUMENTO] SA219690702015960 [OBJECTO] AC T2INSTCI. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] MATOS , MARIA E OUTRA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/65CD665C4308DFED802568FC00374148?OpenDocument

SUMÁRIO

I - E irrecorrivel, por estar dentro da alçada do tribunal, a decisão da 2 instancia das contribuições e impostos proferida em processo de execução fiscal

- oposição a execução - de valor inferior a 10000 escudos. II - Admitido o recurso, deve o tribunal ad quem abster-se de conhecer do seu objecto.