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004893 AI generated

Public entity granted standing to file prosecution under non-repealed Article 124 of the Tax Procedure Code.

Case Number 004893
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 allowed the Public Treasury to file a prosecution in a transgression proceeding against the Algarve Representation Agency. The court held that the Public Treasury possesses legitimate standing to initiate such accusations under the non-repealed Article 124 of the Tax Procedure Code. Consequently, the decision confirmed the validity of the prosecution based on the statutory provisions governing administrative tribunals and tax procedures.

Legislator headnote

Official

PROCESSO DE TRANSGRESSÃO ACUSAÇÃO REPRESENTANTE DA FAZENDA PUBLICA LEGITIMIDADE ESTATUTO DOS TRIBUNAIS ADMINISTRATIVOS E FISCAIS

Keywords

AI generated
Public Treasury standing transgression proceedings tax procedure code administrative tribunals legitimate standing fiscal prosecution non-repealed article

Cited Legislation

AI generated
Article 124 of the Tax Procedure Code
Article 71 of the Statute of Administrative and Fiscal Tribunals
Article 127 of the Tax Procedure Code
Article 131, Number 4 of the Administrative Procedure Law

Cited Case Law

AI generated
AC STAP PROC4970 DE 1988/04/27
[JURISPRUDENCIA NACIONAL] AC STAP PROC4970 DE 1988/04/27.
AC STAP PROC4709 DE 1988/04/27
AC STAP PROC4709 DE 1988/04/27.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - TRANSGRESSÃO. [LEGISLACAO NACIONAL] CPCI63 ART124 ART127. ETAF84 ART71 ART72 ART74 ART79. LPTA85 ART131 N4. [JURISPRUDENCIA NACIONAL] AC STAP PROC4970 DE 1988/04/27. AC STAP PROC4709 DE 1988/04/27. [1ª PAG. DE PUBLICACAO DO ACORDAO] 1513 [ANO DA PUBLICACAO] 88 [APENDICE] DR [DATA DE ENTRADA] 06/22/1987 [DATA DO APENDICE] 02/28/1990 [Nº CONVENCIONAL] JSTA00022701 [Nº DO DOCUMENTO] SA219881221004893 [OBJECTO] SENT TT1INST FARO PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] AGENCIA ALGARVIA DE REPRESENTAÇÕES LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C7DF192CED244765802568FC003773FD?OpenDocument

SUMÁRIO

No dominio do Estatuto dos Tribunais Administrativos e Fiscais e legislação complementar, tambem a Fazenda Publica assiste a legitimidade para deduzir, em processo de transgressão, acusação nos termos do não revogado artigo 124 do Codigo de Processo das Contribuições e Impostos.