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026274 AI generated

Supreme Administrative Court declares absolute incompetence regarding fiscal incentive annulment requests under DL 194/80.

Case Number 026274
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared itself absolutely incompetent to hear the annulment request against a fiscal incentive decision. The appellant, Brito & Gomes Lda, sought to annul an act by the Secretary of State for Fiscal Affairs rejecting incentives under Law DL 194/80. The court ruled that such matters fall exclusively within the jurisdiction of the Court of Accounts, not the administrative courts.

Legislator headnote

Official

INCENTIVOS FISCAIS SECÇÃO DO CONTENCIOSO ADMINISTRATIVO INCOMPETÊNCIA ABSOLUTA COMPETÊNCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO REJEIÇÃO PARCIAL

Keywords

AI generated
absolute incompetence fiscal incentives Court of Accounts administrative jurisdiction annulment request DL 194/80 fiscal matters

Cited Legislation

AI generated
DL 194/80 de 19 de Julho
Art. 26(2) of DL 194/80
Art. 32(1) of DL 194/80

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Full text

[AREA TEMATICA 1] DIR ADM CONT. [AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB. [LEGISLACAO NACIONAL] DL 194/80 DE 1980/07/19. ETAF84 ART26 N2 ART32 N1 C. [1ª PAG. DE PUBLICACAO DO ACORDAO] 2115 [ANO DA PUBLICACAO] 89 [APENDICE] DR [DATA DE ENTRADA] 09/15/1988 [DATA DO APENDICE] 11/14/1994 [Nº CONVENCIONAL] JSTA00030944 [Nº DO DOCUMENTO] SA119890314026274 [OBJECTO] DESP SE PARA OS ASSUNTOS FISCAIS DE 1987/07/24. [PRIVACIDADE] 1 [RECORRENTE] BRITO & GOMES LDA [RECORRIDO 1] SE PARA OS ASSUNTOS FISCAIS [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CE9FE3D2A3105ACE802568FC00389FDA?OpenDocument

SUMÁRIO

A Secção de Contencioso Administrativo do Supremo Tribunal Administrativo é absolutamente incompetente em razão da matéria para conhecer de pedidos de anulação de acto praticado pelo Secretário de Estado dos Assuntos Fiscais que indeferiu a concessão de incentivos fiscais no regime do DL n. 194/80, de 19 de Julho.