Legislator Case Law & Legislation
01892/21.5BEBRG AI generated

Portuguese court dismisses administrative appeal regarding tax authority's refusal to review a specific tax assessment decision.

Case Number 01892/21.5BEBRG
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appellant's appeal against the tax authority's refusal to convene a review of a tax assessment. The appellant argued that the authority failed to provide sufficient reasons for rejecting the request to reopen the procedure. The court held that the authority acted within its discretion and the procedural requirements for such a review were not met.

Legislator headnote

Official

COIMA CONVOLAÇÃO REVISÃO

Keywords

AI generated
administrative appeal tax review procedure authority discretion procedural requirements tax assessment

Cited Legislation

AI generated
Art. 108.º do Código de Processo Administrativo
Art. 20.º da Lei n.º 66/2020

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Full text

[Nº CONVENCIONAL] JSTA000P30986

[Nº DO DOCUMENTO] SA22023051001892/21

[RECORRENTE] AA

[RECORRIDO 1] AT – AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D2ED124B0FE5C1E7802589AD003BFDCE?OpenDocument