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011907 AI generated

Supreme Administrative Court held the Full Bench cannot review the interpretation of an administrative act by a lower Section.

Case Number 011907
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court's Full Bench dismissed the appeal, ruling that it lacks the authority to re-evaluate the interpretation of an administrative act previously established by a Section. The appellant, a company, challenged a stamp duty exemption decision, arguing for a different legal understanding. The court determined that under the principle of judicial restraint, the Full Bench must respect the binding interpretation given by the specialized Section unless specific procedural grounds exist.

Legislator headnote

Official

IMPOSTO DE SELO ISENÇÃO SUPREMO TRIBUNAL ADMINISTRATIVO PLENO DA SECÇÃO PODERES DE COGNIÇÃO INTERPRETAÇÃO DO ACTO ADMINISTRATIVO

Keywords

AI generated
Supreme Administrative Court Full Bench powers Section interpretation Stamp duty exemption Judicial review limits Administrative act validity Recourse jurisdiction

Cited Legislation

AI generated
DL 177/86 de 1986/07/02 Art. 27 n.º 1
DL 77/88 de 1988/03/09 Art. 1

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Full text

[AREA TEMATICA 1] DIR FISC - SELO. [LEGISLACAO NACIONAL] DL 177/86 DE 1986/07/02 ART27 N1. DL 77/88 DE 1988/03/09 ARTÚNICO. [ANO DA PUBLICACAO] 94 [DATA DE ENTRADA] 04/17/1991 [Nº CONVENCIONAL] JSTA00040827 [Nº DO DOCUMENTO] SAP19940713011907 [OBJECTO] AC 2 SECÇÃO. [PRIVACIDADE] 01 [RECORRENTE] INCONTAL-EMP DE CONCENTRADOS DE ALVALADE SA [RECORRIDO 1] SE DOS ASSUNTOS FISCAIS [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C1C5CDDFD114FF54802568FC00390F2D?OpenDocument

SUMÁRIO

O Pleno da Secção, funcionando como Tribunal de Revista não pode em regra sindicar o sentido e alcance atribuídos pela Secção ao acto impugnado.