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01034/08 AI generated

Portuguese court holds judicial review is proper for challenging administrative liquidation legality via hierarchical appeal rejection.

Case Number 01034/08
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The court ruled that the appropriate procedural vehicle to challenge the legality of an administrative liquidation act, when rejected by a hierarchical appeal, is judicial review rather than an administrative special action. The Subdirector of Taxes sought to use an administrative special action after the hierarchical appeal was denied, arguing it was the correct forum. The court decided that since the hierarchical appeal decision inherently covers the legality of the liquidation, the proper remedy is a judicial action filed within 90 days of notification, and the administrative action must be convolled to the correct process.

Legislator headnote

Official

RECURSO HIERÁRQUICO RECLAMAÇÃO GRACIOSA ACTO DE LIQUIDAÇÃO ACÇÃO ADMINISTRATIVA ESPECIAL IMPUGNAÇÃO JUDICIAL CONVOLAÇÃO PRAZO

Keywords

AI generated
judicial review procedure administrative special action hierarchical appeal rejection legal challenge validity procedural convolation rule

Cited Legislation

AI generated
Art. 102.º, n.º 1, alínea e) do CPPT

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Full text

[Nº CONVENCIONAL] JSTA000P10201

[Nº DO DOCUMENTO] SA22009030401034

[RECORRENTE] SUBDIR DOS IMPOSTOS

[RECORRIDO 1] A...

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C418F0A8DC52F66080257578003D57AF?OpenDocument

SUMÁRIO

I - O meio processual adequado para impugnar uma decisão de indeferimento de recurso hierárquico, interposto de decisão de reclamação graciosa, que comporta a apreciação da legalidade de acto de liquidação é o processo de impugnação judicial e não a acção administrativa especial.

II - Nos termos do artigo 102.º, n.º 1, alínea e), do CPPT, a impugnação será apresentada no prazo de 90 dias contados a partir da notificação da decisão do recurso hierárquico.

III - Em caso de erro na forma do processo, este será convolado na forma do processo adequada, nos termos da lei, a menos que seja manifesta a improcedência ou intempestividade desta.