Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
01461/02 AI generated

Judicial objection deadline for tax liquidation refusal starts from notification date, not payment date.

Case Number 01461/02
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court ruled that the 90-day period to file a judicial objection against a tax liquidation refusal begins on the date of notification of the refusal order. The appellant argued the period started from the payment date, while the tax authority maintained the notification date rule. The court held that the procedural law explicitly ties the deadline to the notification of the indeferimento, ensuring legal certainty and proper notice to the taxpayer.

Legislator headnote

Official

EMOLUMENTOS REGISTRAIS. IMPUGNAÇÃO. PRAZO.

Keywords

AI generated
tax liquidation refusal judicial objection deadline notification date rule procedural time limit tax administration appeal

Cited Legislation

AI generated
Art. 102, n. 1, al. e) of the Code of Tax Procedure
Art. 101 of the General Tax Law

Cited Case Law

AI generated
AC STA PROC1460-02 DE 2003/01/15
[JURISPRUDENCIA NACIONAL] AC STA PROC1460-02 DE 2003/01/15.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL.

[LEGISLACAO NACIONAL] CPPTRIB99 ART97 N1 P ART102 N1 A ART102 N1 E. LGT98 ART101 J ART78.

[JURISPRUDENCIA NACIONAL] AC STA PROC1460-02 DE 2003/01/15.

[DATA DE ENTRADA] 09/23/2002

[Nº CONVENCIONAL] JSTA00058893

[Nº DO DOCUMENTO] SA22003021901461

[OBJECTO] SENT TT1INST DO PORTO.

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[REFERENCIA A DOUTRINA] JORGE DE SOUSA CÓDIGO DE PROCEDIMENTO E PROCESSO TRIBUTÁRIO ANOTADO 3ED PAG476.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/93DFECB1DF3972F080256CD7003D9413?OpenDocument

SUMÁRIO

I - O meio processual tributário próprio para reagir contra despacho que indeferiu pedido de revisão oficiosa da liquidação é a impugnação judicial, já que comporta a apreciação da legalidade deste acto.

II - Pelo que, o prazo de 90 dias para deduzir a impugnação conta-se a partir da notificação do despacho de indeferimento, nos termos do artº 102°, n° 1, al. e) do CPPT e não da data do pagamento.