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012196 AI generated

Supreme Administrative Court dismisses appeal where collective body acts without legal basis, ruling act legally nonexistent.

Case Number 012196
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal filed by Industrias Lever Portuguesa LDA against IAPO regarding tax collection. The court found that IAPO, acting solely through its president or a director, lacked the legal authority to impose taxes, rendering the act legally nonexistent. Consequently, the court held that attributing such an act to a collegiate body was erroneous because the underlying action was void ab initio.

Legislator headnote

Official

IMPUTAÇÃO ERRADA DE ACTO A ORGÃO COLEGIAL ACTO JURIDICAMENTE INEXISTENTE INSTITUTO DO AZEITE E PRODUTOS OLEAGINOSOS TAXA

Keywords

AI generated
legally nonexistent act collegiate body authority administrative code provision tax collection invalidity single official limitation

Cited Legislation

AI generated
Art. 363 n.º 5 of the Administrative Code
Art. 4 of Decree-Law 427/72 of August 4, 1972
Art. 6 of Decree-Law 427/72 of August 4, 1972
Art. 11 of Decree-Law 427/72 of August 4, 1972
Art. 29 n.º 1 A of Decree-Law 427/72 of August 4, 1972

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Full text

[AREA TEMATICA 1] DIR ADM CONT - ACTO.

[LEGISLACAO NACIONAL] CADM40 ART363 N5. PORT 427/72 DE 1972/08/04 N2. DL 426/72 DE 1972/10/31 ART4 ART6 ART11 ART29 N1 A.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 2370

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 10/31/1978

[DATA DO APENDICE] 02/28/1984

[Nº CONVENCIONAL] JSTA00010332

[Nº DO DOCUMENTO] SA119791011012196

[OBJECTO] DEL IAPO.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] INDUSTRIAS LEVER PORTUGUESA LDA

[RECORRIDO 1] IAPO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CD897D6740B3B256802568FC0036CD09?OpenDocument

SUMÁRIO

E juridicamente inexistente o acto pelo qual o Instituto do Azeite e Produtos Oleaginosos, com a intervenção apenas do presidente ou de um director, exige o pagamento de taxas.