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0670/05 AI generated

Jurisdictional appeal rejected for attempting to obtain new pronouncements on new matters, violating procedural rules.

Case Number 0670/05
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the jurisdictional appeals filed by the taxpayer against the tax authority. The taxpayer argued that the appeals should allow for new pronouncements on previously undecided issues, while the authority contended that the lower courts had already addressed the relevant matters. The court ruled that jurisdictional appeals are strictly limited to reviewing existing decisions and cannot be used to obtain new rulings on new subjects, thereby upholding the finality of the lower court's judgments.

Legislator headnote

Official

RECURSO JURISDICIONAL. QUESTÃO NOVA.

Keywords

AI generated
jurisdictional appeal new matters procedural limitation tax administration finality of judgment

Cited Legislation

AI generated
Art. 676.º of the Civil Procedure Code
Os recursos destinam-se a reapreciar questões já decididas pelos tribunais a quo, que não meio de obter novas pronúncias sobre matérias novas, suprimindo, por tal via, o respectivo grau de jurisdição – art. 676.º e 690.º do Código de Processo Civil.
Art. 690.º of the Civil Procedure Code
Art. 155, No. 4 of the Tax Procedure Code

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - OPOSIÇÃO. DIR FISC - SUCESSÕES E DOAÇÕES. [LEGISLACAO NACIONAL] CPPTRIB99 ART155 N4. CPC67 ART676 ART690 ART713 N5 ART726. [DATA DE ENTRADA] 06/03/2005 [Nº CONVENCIONAL] JSTA00063005 [Nº DO DOCUMENTO] SA2200603220670 [OBJECTO] SENT TAF LOULÉ PER SALTUM. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DBBCDBB3A4A84A8D8025714100358C04?OpenDocument

SUMÁRIO

Os recursos destinam-se a reapreciar questões já decididas pelos tribunais a quo, que não meio de obter novas pronúncias sobre matérias novas, suprimindo, por tal via, o respectivo grau de jurisdição – art. 676.º e 690.º do Código de Processo Civil.