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022741 AI generated

Tax court lacks jurisdiction if taxpayer fails to appeal to executive body first under Art 22(2) Law 1/87.

Case Number 022741
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal regarding the tax court's jurisdiction over a liquidation dispute. The court held that the failure to file a prior complaint with the municipal executive body does not render the tax court incompetent. Instead, the court must assess the consequences of this procedural omission under Article 22(2) of Law 1/87.

Legislator headnote

Official

IMPUGNAÇÃO DE LIQUIDAÇÃO COMPETÊNCIA DOS TRIBUNAIS FISCAIS

Keywords

AI generated
tax court jurisdiction procedural prerequisite municipal executive body tax liquidation appeal competence requirement

Cited Legislation

AI generated
Art. 22 n. 2 of Law 1/87

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT.

[LEGISLACAO NACIONAL] L 1/87 DE 1987/01/06 ART22 N2.

[ANO DA PUBLICACAO] 99

[DATA DE ENTRADA] 05/06/1998

[Nº CONVENCIONAL] JSTA00050937

[Nº DO DOCUMENTO] SA219990113022741

[OBJECTO] SENT TT1INST PORTO 3J.

[PRIVACIDADE] 01

[RECORRENTE] COOP DE PRODUÇÃO DOS OPERARIOS PEDREIROS PORTUENSES CRL

[RECORRIDO 1] CM DO PORTO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/93DC32F4637E9DF0802568FC003A0302?OpenDocument

SUMÁRIO

Prescrevendo o artigo 22 n. 2 da Lei 1/87 que as reclamações e impugnações dos interessados contra a liquidação e cobrança de taxas são deduzidas perante os órgãos executivos autárquicos com recurso para o tribunal tributário de

1 instância territorialmente competente, não gera a incompetência do tribunal a falta de impugnação graciosa perante os órgãos autárquicos, cabendo ao tribunal apreciar as consequências de tal falta.