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022696 AI generated

Supreme Administrative Court lacks jurisdiction over tax decisions regarding Group A taxpayers taxed under Group B system.

Case Number 022696
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 incompetent to review a tax decision ordering a Group A taxpayer to be taxed under the Group B system. The appellant, Lopes & Filho LDA, challenged the decision via a special recourse, arguing the court lacked jurisdiction due to the specific tax classification. The court ruled that its 1st Section does not have competence for this type of fiscal matter involving the Group B taxation system.

Legislator headnote

Official

COMPETENCIA DA 1 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO MATERIA FISCAL INCOMPETENCIA EM RAZÃO DA MATERIA CONTRIBUINTE DO GRUPO A TRIBUTADO POR GRUPO B

Keywords

AI generated
administrative jurisdiction tax classification Group A taxpayers Group B system fiscal incompetence special recourse tribunal competence

Cited Legislation

AI generated
ETAF84 Art. 8
LPTA85 Art. 32 n.1
L 4/86 de 1986/03/21 Art. 32 n.1 C.

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Full text

[AREA TEMATICA 1] DIR ADM CONT. [AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB. [LEGISLACAO NACIONAL] ETAF84 ART8 ART26 N2. LPTA85 NA REDACÇÃO DA L 4/86 DE 1986/03/21 ART32 N1 C. [1ª PAG. DE PUBLICACAO DO ACORDAO] 2470 [ANO DA PUBLICACAO] 87 [APENDICE] DR [DATA DE ENTRADA] 05/31/1985 [DATA DO APENDICE] 06/30/1993 [Nº CONVENCIONAL] JSTA00029894 [Nº DO DOCUMENTO] SA119870512022696 [OBJECTO] DESP MINFP DE 1985/01/03. [PRIVACIDADE] 01 [RECORRENTE] LOPES & FILHO LDA [RECORRIDO 1] MINFP [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D63CD04EF9769725802568FC0037DF2B?OpenDocument

SUMÁRIO

A Secção do Contencioso Administrativo do Supremo Tribunal Administrativo carece de competencia para conhecer da decisão que ordena a tributação de contribuinte do Grupo A pelo sistema do

Grupo B.*