Legislator Case Law & Legislation
01074/13.0BELRS AI generated

Supreme Administrative Court dismissed the extraordinary appeal regarding the admissibility of the tax authority's decision.

Case Number 01074/13.0BELRS
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the extraordinary appeal filed by A... S.A. against the tax authority's decision. The appellant argued that the authority failed to properly consider specific procedural requirements, while the authority contended the appeal lacked merit. The court ruled that the appeal was inadmissible because it did not meet the strict criteria for extraordinary review under the relevant administrative procedure code.

Legislator headnote

Official

RECURSO DE REVISTA EXCEPCIONAL ADMISSÃO DO RECURSO

Keywords

AI generated
extraordinary appeal administrative procedure tax authority admissibility criteria manifest error unanimous decision procedural defect

Cited Legislation

AI generated
Art. 229.º do Código de Processo Administrativo
Art. 102.º do Código de Processo Administrativo

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Full text

[Nº CONVENCIONAL] JSTA000P33857

[Nº DO DOCUMENTO] SA22025060401074/13

[RECORRENTE] A..., S.A.

[RECORRIDO 1] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CF1863879068A15280258CB2003B4834?OpenDocument