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015477 AI generated

Judicial challenge to commerce tax rejected as value exceeds second instance court jurisdictional limit.

Case Number 015477
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court rejected the judicial challenge filed by Antonio Vieira against the Commerce and Industry Tax. The challenged amount of 4,374 escudos exceeded the 10,000 escudos jurisdictional threshold for the Tribunal de 2 Instancia das Contribuições e Impostos. Consequently, the court held that the appeal was inadmissible because the lower tribunal lacked authority to hear the case.

Legislator headnote

Official

IMPOSTO DE COMERCIO E INDUSTRIA IMPUGNAÇÃO JUDICIAL TRIBUNAL DE 2 INSTÂNCIA DAS CONTRIBUIÇÕES E IMPOSTOS ALÇADA

Keywords

AI generated
jurisdictional limit tax appeal commerce tax inadmissible appeal second instance court

Cited Legislation

AI generated
RSTA57 Art. 42, Par. 4
CPC61 Art. 305, N. 2
CPC61 Art. 314, N. 4
CPC61 Art. 659
CPC61 Art. 660
CPC61 Art. 678, N. 1
CPCI63 Art. 255, B

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] RSTA57 ART42 PAR4. CPC61 ART305 N2 ART314 N4 ART659 ART660 ART678 N1. CPCI63 ART255 B. [ANO DA PUBLICACAO] 1972 [DATA DE ENTRADA] 06/07/1966 [Nº CONVENCIONAL] JSTA00020414 [Nº DO DOCUMENTO] SA219661221015477 [Nº DO VOLUME] IX [OBJECTO] AC T2INSTCI. [PAGINA] 62 [PRIVACIDADE] 01 [RECORRENTE] VIEIRA , ANTONIO [RECORRIDO 1] CM DO PORTO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DF8A301CECEED6EB802568FC00375981?OpenDocument

SUMÁRIO

A impugnação judicial do imposto de comercio e industria de 4374 escudos esta dentro da alçada de 10000 escudos do Tribunal de 2 Instancia das Contribuições e Impostos, não sendo admissivel recurso.