Portuguese tax court dismisses exceptional review appeal regarding administrative tax authority's procedural errors in tax assessment.

The Supreme Administrative Tribunal unanimously dismissed the exceptional review appeal filed by the taxpayer against the tax authority's decision. The taxpayer argued that the authority failed to properly consider specific evidence and violated procedural guarantees during the assessment process. The court rejected these claims, holding that the administrative body acted within its legal discretion and that the procedural defects alleged were insufficient to justify overturning the final decision.