Legislator Case Law & Legislation
01526/06.8BEVIS 0796/17 AI generated

Administrative court dismisses tax authority's appeal regarding the validity of a tax assessment procedure.

Case Number 01526/06.8BEVIS 0796/17
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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

AI generated
administrative procedure tax assessment validity due process requirements procedural defect administrative review tax authority appeal legal effectiveness

Cited Legislation

AI generated
Art. 28, n.º 1 da Lei n.º 65/2017
Art. 273 da Lei n.º 65/2017

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Full text

[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