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03821S AI generated

Fiscal court appeal dismissed; direct appeal requires security to suspend effectiveness per LPTA 1985 Art 130(2).

Case Number 03821S
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the direct appeal filed by Silverio & Irmão LDA against the Budget Section. The appellant argued for the suspension of the act's effectiveness, but the court held that fiscal appeals lack suspensive effect unless security is provided. Consequently, the decision was upheld because the appellant failed to meet the statutory requirement for suspension under the relevant fiscal procedure code.

Legislator headnote

Official

SUSPENSÃO DE EFICACIA PRESTAÇÃO DE CAUÇÃO RECURSO PARA A SECÇÃO DO CONTENCIOSO TRIBUTARIO RECURSO DIRECTO EFEITO SUSPENSIVO

Keywords

AI generated
fiscal appeal suspensive effect security requirement direct appeal budget section

Cited Legislation

AI generated
Art. 130, n. 2 of the Law on Fiscal Procedure (LPTA 1985)
Art. 1 of the Code of Fiscal Procedure (CPCI 63)

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT. [LEGISLACAO NACIONAL] LPTA85 ART76 N1 ART130 N1 N2. ETAF84 ART1 ART2 ART14 N2 N4 ART30 - ART33. CPCI63 ART160 PAR1. [1ª PAG. DE PUBLICACAO DO ACORDAO] 37 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 02/21/1986 [DATA DO APENDICE] 12/22/1987 [Nº CONVENCIONAL] JSTA00005498 [Nº DO DOCUMENTO] SA21986040903821S [OBJECTO] ACTO TACITO SE DO ORÇAMENTO. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] SILVERIO & IRMÃO LDA [RECORRIDO 1] SE DO ORÇAMENTO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C41577918B360D25802568FC00384917?OpenDocument

SUMÁRIO

I - Nos termos do artigo 130, n. 2, do Decreto-Lei 267/85, de 16-6, os recursos interpostos nos tribunais fiscais tem efeito suspensivo, logo que prestada caução nos termos do Codigo de Processo das Contribuições e Impostos (CPCI).

II - A Secção Tributaria do Supremo Tribunal Administrativo (STA) e um tribunal fiscal.