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001534 AI generated

Portuguese court dismisses mandatory appeal when multiple infractions from one notice carry no fine exceeding the second instance ceiling.

Case Number 001534
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the mandatory appeal filed by the National Treasury against a second-instance decision. The appellant argued for review of multiple tax infractions, but the court noted that all charges stemmed from a single notice and none exceeded the monetary limit of the second instance. Consequently, the court ruled that no legal ground existed for the appeal to be heard.

Legislator headnote

Official

RECURSO OBRIGATORIO PROCESSO DE TRANSGRESSÃO RECURSO PARA O TRIBUNAL DE 2 INSTANCIA DAS CONTRIBUIÇÕES E IMPOSTOS ALÇADA PLURALIDADE DE INFRACÇÕES

Keywords

AI generated
mandatory appeal dismissal plural tax infractions single notice of violation second instance ceiling fiscal administrative procedure

Cited Legislation

AI generated
CPCI63 Art. 255 parágrafo único

Cited Case Law

AI generated
AC STA PROC5617 DE 1954/05/24
[JURISPRUDENCIA NACIONAL] AC STA PROC5617 DE 1954/05/24.
AC STA PROC15431 DE 1966/06/08
AC STA PROC15431 DE 1966/06/08.
AC STA PROC16265 DE 1971/01/13
AC STA PROC16265 DE 1971/01/13.
AC STA PROC15456 DE 1971/11/24
AC STA PROC15456 DE 1971/11/24.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL.

[AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB.

[LEGISLACAO NACIONAL] CPCI63 ART255 PARUNICO.

[JURISPRUDENCIA NACIONAL] AC STA PROC5617 DE 1954/05/24. AC STA PROC15431 DE 1966/06/08. AC STA PROC16265 DE 1971/01/13. AC STA PROC15456 DE 1971/11/24.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 142

[ANO DA PUBLICACAO] 80

[APENDICE] DR

[DATA DE ENTRADA] 02/08/1980

[DATA DO APENDICE] 11/23/1984

[Nº CONVENCIONAL] JSTA00009548

[Nº DO DOCUMENTO] SA219800423001534

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] RIBEIRO , JOAQUIM

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/99E5E9929D9EB752802568FC0037B2DB?OpenDocument

SUMÁRIO

Não ha que tomar conhecimento do recurso por a ele não haver lugar se da pluralidade de infracções imputadas ao arguido e constantes de um so auto de noticia, nenhuma e punivel com multa superior ao valor da alçada do Tribunal de 2 Instancia.*