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024700 AI generated

Portuguese court dismisses necessary judicial objection against municipal tax liquidation due to lack of jurisdiction.

Case Number 024700
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the necessary judicial objection filed by Petrogal SA against the liquidation of a municipal tax by the Câmara Municipal de Sintra. The executive body deliberated to send the matter to the judicial authority as requested, triggering the procedural requirement under Article 22(2) of Law 1/87. The court ruled that the necessary judicial objection was inadmissible because the tax authority lacked jurisdiction to hear the objection at that stage.

Legislator headnote

Official

RECEITA TRIBUTÁRIA MUNICIPAL. RECLAMAÇÃO NECESSÁRIA. IMPUGNAÇÃO JUDICIAL.

Keywords

AI generated
necessary judicial objection municipal tax liquidation lack of jurisdiction tax authority competence procedural inadmissibility

Cited Legislation

AI generated
Art. 22(2) of Law 1/87
Art. 705 of the CPC
Art. 762(2) of the CPC

Cited Case Law

AI generated
AC STA PROC24502 of 2000/04/05

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Full text

[AREA TEMATICA 1] DIR PROC FISC GRAC - RECL ORDINÁRIA. DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] L 1/87 DE 1987/01/06 ART22 N2. CPC96 ART705 ART762 N2. [JURISPRUDENCIA NACIONAL] AC STA PROC24502 DE 2000/04/05. [DATA DE ENTRADA] 01/19/2000 [INDICACOES EVENTUAIS] JURISPRUDÊNCIA UNIFORME. [Nº CONVENCIONAL] JSTA00054052 [Nº DO DOCUMENTO] SA220000510024700 [OBJECTO] AC SECÇÃO TRIBUTÁRIA DO TCA. [RECORRENTE] PETRÓLEOS DE PORTUGAL-PETROGAL SA [RECORRIDO 1] CM DE SINTRA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DBB1AF5653439FBB802569FB00544E3E?OpenDocument

SUMÁRIO

Apresentada impugnação judicial dirigida a tribunal tributário e entregue em Câmara Municipal com pertinente requerimento endereçado ao seu presidente, em que se pede o envio a juízo "se entender manter a liquidação da taxa em causa", o que, por unanimidade, tal órgão executivo autárquico vem a deliberar, teve assim, lugar o procedimento gracioso necessário exigido pelo nº 2 do artigo 22º da Lei nº 1/87, de 6/1.