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0607/04 AI generated

Court allows revocation of previously unchallengeable act based on equity, applying valid act rules.

Case Number 0607/04
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court permitted the administrative authority to revoke a prior act that had become unchallengeable due to lack of timely objection. Although the original act was deemed illegal, the administration argued that revocation was necessary for reasons of equity. The court ruled that since the act was unchallengeable, the new revocation decision must follow the regime for valid acts, granting it only prospective effect.

Legislator headnote

Official

NOVO SISTEMA RETRIBUTIVO. REVOGAÇÃO DE ACTO ILEGAL. EFICÁCIA DO ACTO ADMINISTRATIVO.

Keywords

AI generated
administrative revocation unchallengeable act equity grounds prospective effect procedural lapse valid act regime future effectiveness

Cited Legislation

AI generated
CPA Art. 140
CPA Art. 141
CPA Art. 145

Cited Case Law

AI generated
AC STA PROC1769/03 DE 2004/03/18
[JURISPRUDENCIA NACIONAL] AC STA PROC1769/03 DE 2004/03/18.

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Full text

[AREA TEMATICA 1] DIR ADM CONT - ACTO.

[LEGISLACAO NACIONAL] CPA91 ART140 ART141 ART145.

[JURISPRUDENCIA NACIONAL] AC STA PROC1769/03 DE 2004/03/18.

[DATA DE ENTRADA] 05/25/2004

[Nº CONVENCIONAL] JSTA00061388

[Nº DO DOCUMENTO] SA1200412140607

[OBJECTO] AC TCA.

[RECORRENTE] A...

[RECORRIDO 1] SE DOS ASSUNTOS FISCAIS

[REFERENCIA A DOUTRINA] FREITAS DO AMARAL CÓDIGO DE PROCEDIMENTO ADMINISTRATIVO ANOTADO 3ED ART141. VIEIRA DE ANDRADE CJA N11 PAG10.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9729A4208FF31BC080256F82004F7754?OpenDocument

SUMÁRIO

Ao acto pelo qual a Administração, admitindo embora a ilegalidade do acto anterior, que se tornou inimpugnável, por falta de oportuna impugnação, decide revogar aquele acto, por razões de equidade, é aplicável o regime de revogação dos actos válidos, podendo ser-lhe atribuída eficácia apenas para o futuro.