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004845 AI generated

Administrative courts lack jurisdiction over municipal tax disputes; such matters must be resolved by ordinary courts.

Case Number 004845
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal filed by CM de Olhão against the Alliance Electrical do Sul regarding municipal tax matters. The court held that administrative tribunals do not have jurisdiction to review decisions concerning municipal tax controversies. Consequently, the proper forum for such disputes is the ordinary judicial system, not the administrative branch.

Legislator headnote

Official

IMPOSTO MUNICIPAL TRIBUNAIS ADMINISTRATIVOS INCOMPETENCIA EM RAZÃO DA MATERIA

Keywords

AI generated
municipal tax jurisdiction administrative court limitation ordinary court competence tax controversy review administrative tribunal scope

Cited Legislation

AI generated
RGU do Supremo Conselho da Administração Pública art. 29
CADM art. 727
CPC art. 104

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Full text

[AREA TEMATICA 1] DIR ADM CONT. [LEGISLACAO NACIONAL] RGU DO SUPREMO CONSELHO DA ADMINISTRAÇÃO PUBLICA ART29. CADM40 ART727. CPC39 ART104. [ANO DA PUBLICACAO] 1957 [Nº CONVENCIONAL] JSTA00026238 [Nº DO DOCUMENTO] SA119570405004845 [Nº DO VOLUME] XXIII [OBJECTO] SENT AUDITORIA LISBOA. [PAGINA] 22 [PRIVACIDADE] 01 [RECORRENTE] CM DE OLHÃO [RECORRIDO 1] ALIANÇA ELECTRICA DO SUL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D6CACAACFB9CE5CF802568FC0037C7F2?OpenDocument

SUMÁRIO

Não e da competencia dos tribunais administrativos conhecer dos recursos das deliberações relativas ao contencioso dos impostos municipais.