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03108/16.7BELRS AI generated

Exceptional review dismissed due to consolidated precedent despite prima facie fundamental legal and social relevance.

Case Number 03108/16.7BELRS
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously rejected the exceptional review filed by Banco 1, S.A. against the Tax and Customs Authority. Although the issue appeared to have fundamental legal and social relevance, the court found that settled jurisprudence already addressed the matter and lower instances ruled consistently. Consequently, the review was inadmissible because the requirement for a lack of settled precedent was not met.

Legislator headnote

Official

RECURSO DE REVISTA EXCEPCIONAL NÃO ADMISSÃO DO RECURSO

Keywords

AI generated
exceptional review inadmissibility consolidated jurisprudence requirement fundamental legal relevance social relevance criteria unanimous court decision administrative procedure code precedent consistency

Cited Legislation

AI generated
Art. 104.º, n.º 1, alínea a), do Código de Processo Administrativo
Art. 104.º, n.º 2, alínea a), do Código de Processo Administrativo

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Full text

[Nº CONVENCIONAL] JSTA000P34021

[Nº DO DOCUMENTO] SA22025070203108/16

[RECORRENTE] BANCO 1..., S.A.

[RECORRIDO 1] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CCEE2075E7C1EBED80258CC0004DDFF6?OpenDocument

SUMÁRIO

Não é de admitir a revista se, apesar de, prima facie, a questão assumir relevância jurídica e social fundamental, à luz dos critérios jurisprudencialmente densificados na delimitação desse requisito, sobre a mesma existe, desde há muito, jurisprudência consolidada e as instâncias decidiram de acordo com a mesma.