Administrative court dismisses tax authority's appeal regarding the validity of a tax assessment procedure.
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the tax authority's appeal against a decision declaring a specific tax assessment procedure invalid. The taxpayer argued that the authority failed to comply with due process requirements before issuing the final determination. The court upheld the lower court's ruling, emphasizing that procedural flaws in administrative acts render them legally ineffective regardless of the substantive tax liability.
Legislator headnote
AI generatedArt. 28, n.º 1 da Lei n.º 65/2017; Art. 273 da Lei n.º 65/2017: Procedural defects in administrative tax assessments invalidate the act, requiring the authority to restart the process in compliance with statutory due process guarantees.
Keywords
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[Nº CONVENCIONAL] JSTA000P24226
[Nº DO DOCUMENTO] SA22019021301526/06
[RECORRENTE] AUTORIDADE TRIBUTÁRIA E ADUANEIRA
[RECORRIDO 1] A............, SA
[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CBA24F06E9E69ED0802583B3003B0B30?OpenDocument