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0102/22.2BEFUN AI generated

Supreme Administrative Court dismisses exceptional review appeal for new issues not decided by lower tribunal.

Case Number 0102/22.2BEFUN
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the exceptional review appeal lodged by A... - SAD against AT RAM. The appellant sought to introduce new legal questions that were not addressed in the original judgment of the lower tribunal. The court ruled that exceptional review is strictly limited to resolving issues already decided by the lower court, prohibiting the use of this procedure to raise novel arguments.

Legislator headnote

Official

RECURSO DE REVISTA EXCEPCIONAL NÃO ADMISSÃO DO RECURSO

Keywords

AI generated
exceptional review appeal new issues inadmissible lower tribunal decisions administrative procedure code unanimous dismissal

Cited Legislation

AI generated
Art. 100.º-A, n.º 1, alínea a), do Código de Processo Administrativo
Art. 100.º-A, n.º 2, do Código de Processo Administrativo

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Full text

[Nº CONVENCIONAL] JSTA000P32480

[Nº DO DOCUMENTO] SA2202407030102/22

[RECORRENTE] A... - SAD

[RECORRIDO 1] AT RAM - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DBFD65CC111B6DA280258B50004CBF95?OpenDocument

SUMÁRIO

Apenas podem ser objecto de revista questões objecto de decisão no acórdão revidendo, não servindo o recurso para resolver questões novas, não consideradas pelo tribunal a quo, ainda que conexas com as questões decididas.