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048/07 AI generated

Portuguese court allows incidental jurisdiction over excluded fiscal matters in administrative annulment appeals.

Case Number 048/07
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court permitted the judge to decide an incidental question regarding excluded fiscal jurisdiction within an administrative annulment appeal. The respondent argued that such matters fell outside administrative competence, while the appellant sought a direct ruling without suspending the proceedings. The court ruled that the judge may either suspend the case or resolve the excluded issue incidentally under specific statutory conditions.

Legislator headnote

Official

RECURSO CONTENCIOSO. QUESTÃO PREJUDICIAL.

Keywords

AI generated
administrative annulment appeal incidental jurisdiction excluded fiscal matter jurisdictional question suspension of proceedings administrative competence judicial review scope

Cited Legislation

AI generated
Art. 4º n.º 2 of the Administrative Procedure Code (ETAF)
Art. 120 of the Administrative Procedure Code (CPA)
Art. 13 of the Public Administration Code (CPTA)
Art. 15 n.º 1 of the Public Administration Code (CPTA)

Cited Case Law

AI generated
AC STA PROC 33634 of 1994/04/28
AC STA PROC 1147/03 of 2004/07/06
AC STA PROC 33885 of 1994/06/01

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Full text

[AREA TEMATICA 1] DIR ADM CONT - ACTO.

[LEGISLACAO NACIONAL] LPTA85 ART3 ART7 ART51 N1 C. ETAF84 N1 E F N2. CPA91 ART120. CPTA02 ART13 ART15 N1.

[JURISPRUDENCIA NACIONAL] AC STA PROC33634 DE 1994/04/28.; AC STA PROC1147/03 DE 2004/07/06.; AC STA PROC33885 DE 1994/06/01.; AC STA PROC1147/03 DE 2004/07/06.

[DATA DE ENTRADA] 01/19/2007

[Nº CONVENCIONAL] JSTA00064106

[Nº DO DOCUMENTO] SA120070508048

[OBJECTO] SENT TAF FUNCHAL.

[RECORRENTE] CM DO FUNCHAL

[RECORRIDO 1] A... - B. ..

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/97E6290BA9F97FAA802572DD0048323F?OpenDocument

SUMÁRIO

Nos termos do artº 4º nº 2 do ETAF, caso no recurso contencioso de anulação surja a necessidade de ser emitida pronúncia sobre uma questão que verse sobre matéria excluída da jurisdição administrativa e fiscal, pode o juiz seguir duas vias possíveis: (i) - pode sobrestar à decisão até que o tribunal comum se pronuncie, ou (ii) - decidir essa mesma questão, a título incidental no próprio recurso.