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01771/02 AI generated

Portuguese court dismisses taxpayer's request for official tax review, allowing judicial appeal after administrative rejection.

Case Number 01771/02
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
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Legislator summary

AI generated

The court dismissed the taxpayer's request for an official administrative review of a tax act, ruling that such acts are immediately final under the Tax Procedure Code. While the taxpayer argued for a review within the statutory period, the administration's refusal to grant this review opened the path for judicial contestation. Consequently, the court allowed the taxpayer to proceed with a judicial appeal rather than blocking the process at the administrative review stage.

Legislator headnote

Official

ACTO TRIBUTÁRIO. REVISÃO OFICIOSA. INDEFERIMENTO. PRAZO DE IMPUGNAÇÃO JUDICIAL.

Keywords

AI generated
official tax review administrative rejection judicial appeal route tax act finality statutory review period tax procedure code administrative finality

Cited Legislation

AI generated
Art. 78(6) of the General Tax Law
Art. 60 of the Tax Procedure Code
Art. 221(3) of Directive 92/92/EEC

Cited Case Law

AI generated
AC STA PROC 26231 of 2002/01/30

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] LGT98 ART56 ART78 N1 N6 ART95 N1. CPPTRIB99 ART60. REFADUAN65 ART101. [JURISPRUDENCIA NACIONAL] AC STA PROC26231 DE 2002/01/30. [DATA DE ENTRADA] 11/13/2002 [LEGISLACAO COMUNITARIA] CADUCOM92 ART221 N3. [Nº CONVENCIONAL] JSTA00059129 [Nº DO DOCUMENTO] SA22003040201771 [OBJECTO] SENT TT1INST PORTO PER SALTUM. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/65DA5A86BC8AEE7C80256D02003D64AB?OpenDocument

SUMÁRIO

I - Os contribuintes podem pedir à Administração a revisão oficiosa dos actos tributários dentro do prazo para essa revisão oficiosa (artº 78º. Nº 6, da Lei Geral Tributária);

II - O indeferimento desse pedido abre a via contenciosa; III - Os actos em matéria tributária são sempre definitivos - artº 60º do CPPT.