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003383 AI generated

Judicial challenge against tax assessment is a remedy subject to civil procedure time limits under CSISD Art 97 and CPC Art 144.

Case Number 003383
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court ruled that a judicial challenge against a tax assessment constitutes a remedy rather than a standalone action. Consequently, the specific deadline in CSISD Article 97 is interpreted as a procedural time limit governed by CPC Article 144. This classification ensures the challenge follows standard civil procedure rules regarding filing periods.

Legislator headnote

Official

IMPUGNAÇÃO JUDICIAL RECURSO CONTENCIOSO PRAZO PROCESSUAL

Keywords

AI generated
judicial challenge nature tax assessment remedy procedural time limit CSISD Article 97 CPC Article 144

Cited Legislation

AI generated
CSISD Art 97
CPC Art 144

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL.

[AREA TEMATICA 2] DIR PROC CIV.

[LEGISLACAO NACIONAL] CSISD58 ART97 PARUNICO. ETAF84 ART62 N1. CPC67 ART144.

[JURISPRUDENCIA NACIONAL] AC STA IN AD N66 PAG999. AC STA DE 1976/05/29 IN AD N214 PAG863. AC STA PROC3304 DE 1985/11/13.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 280

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 06/20/1985

[DATA DO APENDICE] 12/22/1987

[Nº CONVENCIONAL] JSTA00005656

[Nº DO DOCUMENTO] SA219860226003383

[OBJECTO] SENT TT1INST PER SALTUM.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FARIA , JULIO

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA A DOUTRINA] CARDOSO DA COSTA DIREITO FISCAL PAG215. ALBERTO XAVIER ASPECTOS FUNDAMENTAIS DO CONTENCIOSO TRIBUTARIO PAG43. RUBEN CARVALHO E RODRIGUES PARDAL CODIGO DE PROCESSO DAS CONTRIBUIÇÕES E IMPOSTOS 2ED VI PAG68-69.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DF3AFEDD060ACFC1802568FC00384B0E?OpenDocument

SUMÁRIO

I - A impugnação judicial reveste a natureza de um recurso.

II - Dai que o prazo referido no paragrafo unico do artigo 97 do Codigo da Sisa e do Imposto sobre Sucessões e Doações (CSISD) para a impugnação judicial da avaliação seja de natureza adjectiva ou processual, com a consequente aplicação do artigo 144 do Codigo de Processo Civil (CPC).