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013263 AI generated

Supreme Administrative Court lacks jurisdiction over a fact question due to hierarchical rules, requiring the 2nd Instance Tax Court.

Case Number 013263
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal because it determined it lacked jurisdiction to hear a specific question of fact. The appellant argued for the court's competence, but the respondent contended that such factual matters fall under the 2nd Instance Tax Court due to hierarchical structure. The court ruled that since the question of fact could not be properly known or decided by this tribunal, the appeal was inadmissible and the correct forum was the lower tax court.

Legislator headnote

Official

RECURSO DO TRIBUNAL TRIBUTÁRIO DE 1 INSTÂNCIA COMPETÊNCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO INCOMPETÊNCIA EM RAZÃO DA HIERARQUIA MATÉRIA DE FACTO RECURSO PER SALTUM

Keywords

AI generated
jurisdictional incompetence hierarchical rules question of fact tax court hierarchy per saltum appeal

Cited Legislation

AI generated
Art. 268, n.º 4 of the Constitution
Art. 43, para. 1 of the CPC
Art. 89 of the Constitution
Art. 32, n.º 1, B of the ETAF
Art. 41, n.º 1, A of the ETAF
Art. 90 of the CIVA
Art. 84 of the CIVA (as amended by DL 198/90)

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT.

[LEGISLACAO NACIONAL] CONST82 ART268 N4. CPCI63 ART43 PAR1 ART89. ETAF84 ART32 N1 B ART41 N1 A. CIVA84 ART90. CIVA84 NA REDACÇÃO DO DL 198/90 DE 1990/06/19 ART84 ART86.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 683

[ANO DA PUBLICACAO] 91

[APENDICE] DR

[DATA DE ENTRADA] 01/30/1991

[DATA DO APENDICE] 09/30/1993

[Nº CONVENCIONAL] JSTA00033054

[Nº DO DOCUMENTO] SA219910605013263

[OBJECTO] SENT TT1INST.

[PRIVACIDADE] 01

[RECORRENTE] SOC DISTRIBUIDORA DE FRIO MAFIROL LDA

[RECORRIDO 1] FAZENDA PUBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9558CB3237E950DF802568FC00389AF6?OpenDocument

SUMÁRIO

Incluída no objecto do recurso questão de facto de que se proponha o conhecimento e sirva a pretensão, para o conhecimento daquele é este tribunal incompetente em razão da hierarquia, sendo então competente o Tribunal Tributário de 2 Instância.