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0111/17 AI generated

Supreme Administrative Court dismisses exceptional review of a ruling that incorrectly assigned water tax disputes to tax courts.

Case Number 0111/17
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 an exceptional review request challenging a prior decision regarding jurisdiction over water resource fees. The lower court had ruled that tax courts, rather than administrative tribunals, were competent to hear disputes about the payment of these fees. The court decided against the review because the original ruling correctly identified the proper jurisdictional authority for such fiscal matters.

Legislator headnote

Official

TAXA DOMÍNIO HÍDRICO QUESTÃO FISCAL COMPETÊNCIA

Keywords

AI generated
water resource fees administrative jurisdiction tax court competence exceptional review fiscal litigation

Cited Legislation

AI generated
Art. 229.º do Código de Processo Administrativo
Art. 24.º da Lei de Bases do Sistema de Recursos Hídricos

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Full text

[Nº CONVENCIONAL] JSTA000P21533

[Nº DO DOCUMENTO] SA1201702230111

[RECORRENTE] A..., SA

[RECORRIDO 1] MUNICÍPIO DE GOUVEIA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9DA2A0E08774975F802580D70050D5CC?OpenDocument

SUMÁRIO

Não é de admitir revista excepcional de acórdão que considerou que não eram os tribunais administrativos mas, sim, os tribunais tributários, os competentes para conhecer de litígios sobre o pagamento da taxa de recursos hídricos.