Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
025531 AI generated

Administrative court allows recourse against denial of compensatory interest in a friendly procedure case.

Case Number 025531
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court permitted the contentious appeal filed by the Sub-Director General of Taxes against the denial of compensatory interest. The taxpayer had initiated a friendly procedure by requesting payment from the Minister of Finance, which resulted in the denial. The court ruled that such a denial is subject to judicial review, establishing that the friendly procedure does not preclude legal recourse.

Legislator headnote

Official

RECURSO CONTENCIOSO. SUBDIRECTOR GERAL DAS CONTRIBUIÇÕES E IMPOSTOS. JUROS INDEMNIZATÓRIOS. PROCESSO GRACIOSO.

Keywords

AI generated
compensatory interest friendly procedure tax administration contentious appeal Minister of Finance

Cited Legislation

AI generated
CPTRIB91 Art. 91
CPTRIB91 Art. 95
CPTRIB91 Art. 98
CPTRIB91 Art. 99
CPA91 Art. 166
CPA91 Art. 169

Cited Case Law

AI generated
AC STA PROC22336 DE 1998/10/14
[JURISPRUDENCIA NACIONAL] AC STA PROC22336 DE 1998/10/14.; AC STA PROC22484 DE 1999/04/14.
AC STA PROC22484 DE 1999/04/14
[JURISPRUDENCIA NACIONAL] AC STA PROC22336 DE 1998/10/14.; AC STA PROC22484 DE 1999/04/14.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT.

[LEGISLACAO NACIONAL] CPTRIB91 ART91 ART95 ART98 ART99. CPA91 ART166 ART169 N2.

[JURISPRUDENCIA NACIONAL] AC STA PROC22336 DE 1998/10/14.; AC STA PROC22484 DE 1999/04/14.

[DATA DE ENTRADA] 10/11/2000

[Nº CONVENCIONAL] JSTA00055207

[Nº DO DOCUMENTO] SA220001213025531

[OBJECTO] AC TCA.

[RECORRENTE] SUB DIRGER DOS IMPOSTOS

[RECORRIDO 1] ROYAL EXCHANGE ASSURANCE

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D4EE90FD0F8167DC80256A87003AC2FC?OpenDocument

SUMÁRIO

O acto do Subdirector Geral das Contribuições e Impostos, que indefere pedido de pagamento de juros indemnizatórios, é contenciosamente recorrível.

É de considerar como processo gracioso o procedimento iniciado pelo contribuinte, através de requerimento dirigido ao Ministro das Finanças, solicitando o pagamento de juros indemnizatórios.