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020175 AI generated

Supreme Administrative Court Section 1 lacks jurisdiction over fiscal tax appeal review cases reserved for Section 2.

Case Number 020175
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court Section 1 dismissed the extraordinary appeal filed by ARLINDO PAIS against a ministerial decision denying a fiscal tax claim. The respondent, the Budget Office, argued that Section 1 had jurisdiction, but the court held that fiscal tax appeals fall exclusively under Section 2 per the Organic Law and Regulations. Consequently, the appeal was rejected for lack of competence, leaving the original denial in place.

Legislator headnote

Official

COMPETENCIA DA 1 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO MATERIA FISCAL ACTO DE INDEFERIMENTO RECLAMAÇÃO EXTRAORDINARIA

Keywords

AI generated
fiscal tax jurisdiction extraordinary appeal review Supreme Administrative Court competence division ministerial decision denial

Cited Legislation

AI generated
Art. 22, n. 2 of the STA Organic Law
Art. 88 of the Regulations
Art. 15, n. 1 of the Budget Law
Art. 22, n. 2 of the Budget Law

Cited Case Law

AI generated
AC STA of 1969/02/12, In Ad N95, p. 1580

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT.

[LEGISLACAO NACIONAL] LOSTA56 ART15 N1 ART22 N2. RSTA57 ART88. CPCI63 ART85 ART87 A ART88.

[JURISPRUDENCIA NACIONAL] AC STA DE 1969/02/12 IN AD N95 PAG1580.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 3099

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 01/12/1984

[DATA DO APENDICE] 12/22/1986

[Nº CONVENCIONAL] JSTA00003090

[Nº DO DOCUMENTO] SA119840614020175

[OBJECTO] DESP SE DO ORÇAMENTO DE 1983/08/31.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] PAIS , ARLINDO

[RECORRIDO 1] SE DO ORÇAMENTO

[REFERENCIA A DOUTRINA] RUBEN CARVALHO E RODRIGUES PARDAL CODIGO DAS CONTRIBUIÇÕES E IMPOSTOS PAG406. ALFREDO SOUSA E SILVA PAIXÃO CODIGO DE PROCESSO DAS CONTRIBUIÇÕES E IMPOSTOS PAG226.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C203DB2EB4057ECC802568FC0038271F?OpenDocument

SUMÁRIO

Constitui um recurso de revisão, de competencia da 2 Secção do Supremo Tribunal Administrativo nos termos dos artigos 22, n. 2 da Lei Organica do STA e 88 do Regulamento, a impugnação contenciosa da decisão ministerial sobre a reclamação extraordinaria em materia fiscal.