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017378 AI generated

Portuguese court dismisses tax appeal, ruling improper fees must be refunded but tax payments cannot be reviewed administratively.

Case Number 017378
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 taxpayer's appeal regarding the collection of improper court fees and the request for administrative review of tax payments. The court held that while unjustly collected fees must be returned, tax payments are subject to specific administrative procedures and cannot be the object of an 'ex officio review' under the Tax Code. Consequently, the appeal was dismissed for manifest illegality due to the improper use of the review mechanism.

Legislator headnote

Official

EXECUÇÃO FISCAL AMNISTIA RESTITUIÇÃO DE CUSTAS RESTITUIÇÃO DE QUANTIAS MEIO PROCESSUAL PRÓPRIO REJEIÇÃO DO RECURSO CONTENCIOSO

Keywords

AI generated
tax appeal dismissal improper fee restitution ex officio review prohibition administrative tax procedure manifest illegality rejection

Cited Legislation

AI generated
Art. 36, n. 1, Lei 9.9.1908
(art. 36, n. 1, da Lei 9.9.1908, substituído pelo art.
Art. 35, DL 155/92
Art. 35, LPTA85
Art. 36, L de 1908/09/09
(art. 36, n. 1, da Lei 9.9.1908, substituído pelo art.
Art. 91, CPTRIB91
Art. 93, CPTRIB91
Art. 94, CPTRIB91
Art. 355 n. 1, CPTRIB91
Art. 138 n. 3 a, CCJ62
Art. 57 par. 4, RSTA57

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. DIR ADM CONT - ACTO.

[LEGISLACAO NACIONAL] L 23/91 DE 1991/07/04 ART1 X N2. LPTA85 ART35 ART36. CPTRIB91 ART91 ART93 ART94 ART355 N1. CCJ62 ART138 N3 A. RSTA57 ART57 PAR4. L DE 1908/09/09 ART36 N1. DL 155/92 DE 1992/07/28.

[ANO DA PUBLICACAO] 94

[DATA DE ENTRADA] 07/14/1993

[Nº CONVENCIONAL] JSTA00042985

[Nº DO DOCUMENTO] SA219941109017378

[OBJECTO] DESP SSEA DA SEA E DO ORÇAMENTO DE 1993/05/25.

[PRIVACIDADE] 01

[RECORRENTE] RODRIGUES , MANUEL

[RECORRIDO 1] SSEA DA SEA E DO ORÇAMENTO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/94BFDB002E7DFCCD802568FC00392EDB?OpenDocument

SUMÁRIO

I - As custas indevidamente arrecadadas devem ser restituídas

(art. 36, n. 1, da Lei 9.9.1908, substituído pelo art.

35 do DL 155/92, de 28.7).

II - As quantias indevidamente pagas podem ser restituídas através de meios administrativos mas não poderão ser objecto de "revisão oficiosa" instituto próprio do acto tributário.

III - É de rejeitar o recurso por manifesta ilegalidade de interposição.