01892/21.5BEBRG
AI generated
Portuguese court dismisses administrative appeal regarding tax authority's refusal to review a specific tax assessment decision.
Legislator summary
AI generatedThe 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
OfficialCOIMA CONVOLAÇÃO REVISÃO
Keywords
AI generated
administrative appeal
tax review procedure
authority discretion
procedural requirements
tax assessment
Cited Legislation
AI generatedArt. 108.º do Código de Processo Administrativo
Art. 20.º da Lei n.º 66/2020
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