Portuguese Administrative Court dismisses exceptional review appeal due to lack of legal interest and procedural defects.

The Supreme Administrative Court unanimously rejected the exceptional review appeal filed by A........, S.A. against the Tax and Customs Authority. The appellant argued for a re-examination of a tax decision, but the court found no sufficient legal interest or procedural standing to justify the extraordinary remedy. Consequently, the appeal was declared inadmissible without reaching the merits of the underlying tax dispute.