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002654 AI generated

Portuguese court holds that the 2nd Section of the Tax Court is a first instance court, ending the appeal to the Full Court.

Case Number 002654
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously ruled that the Second Section of the Contencioso Tributário functions as a court of first instance. Consequently, appeals filed against its decisions after January 1, 1985, are no longer admissible to the Full Court on grounds of substantive or procedural violation. The court applied the principle of immediate application of the new procedural law to bar the jurisdictional remedy previously available.

Legislator headnote

Official

CONTENCIOSO TRIBUTARIO GRAU DE JURISDIÇÃO RECURSO PARA O TRIBUNAL PLENO RECURSO JURISDICIONAL APLICAÇÃO DA LEI NO TEMPO

Keywords

AI generated
jurisdictional appeal first instance court Full Court jurisdiction immediate application of law tax administrative procedure

Cited Legislation

AI generated
Art. 25, n.º 2 of the Law on the Organization of the Judiciary
Art. 26, B of the Law on the Organization of the Judiciary
DL 374/84 of November 20, 1984, Art. 59
CPC 67, Art. 63
LPTA 85, Art. 3

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL.

[AREA TEMATICA 2] DIR PROC CIV.

[LEGISLACAO NACIONAL] LOSTA56 ART25 N2 ART26 B. ETAF84 ART8 ART22 ART22 A C ART23 - ART25 ART30 ART31 ART40 ART119. DL 374/84 DE 1984/11/20 ART59. CPC67 ART63 ART100 ART142. LPTA85 ART3.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 231

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 10/21/1983

[DATA DO APENDICE] 12/22/1987

[Nº CONVENCIONAL] JSTA00005635

[Nº DO DOCUMENTO] SA219860219002654

[OBJECTO] AC 2 SECÇÃO.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] MANUEL RUI AZINHAIS NABEIRO LDA

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA A DOUTRINA] ANTUNES VARELA E OUTROS MANUAL DE PROCESSO CIVIL 1984 PAG53.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C754D0AC972AFBA7802568FC00384AD8?OpenDocument

SUMÁRIO

I - Constitui grau de jurisdição o julgamento em qualquer tribunal de 1 instancia, do tribunal de 2 instancia e da 2 Secção do Contencioso Tributario.

II - A partir de 1-1-85, deixou de haver recurso para o tribunal pleno, com fundamento em violação da lei substantiva ou processual.

III - A lei processual reguladora dos recursos e de aplicação imediata.