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025534 AI generated

Supreme Administrative Court dismisses jurisdictional appeal as third instance was abolished by law in 1997.

Case Number 025534
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court refused to hear the jurisdictional appeal filed by the appellant against the Tax Court of Appeal. The appellant argued for judicial review of a decision by the Customs General Director, but the court noted that the third instance of jurisdiction had been eliminated by law effective September 15, 1997. Consequently, the court determined it lacked the authority to examine the case because the legal framework no longer permitted such a review mechanism.

Legislator headnote

Official

COMPETÊNCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO. RECURSO JURISDICIONAL.

Keywords

AI generated
third instance jurisdiction jurisdictional appeal Supreme Administrative Court competence elimination tax court decision

Cited Legislation

AI generated
Art. 33(1)(a) ETAF
Art. 120 ETAF
Art. 103 LPTA

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL. [LEGISLACAO NACIONAL] ETAF96 ART33 N1 A ART120 N1. LPTA85 ART103. [DATA DE ENTRADA] 11/11/2000 [Nº CONVENCIONAL] JSTA00056651 [Nº DO DOCUMENTO] SA220011003025534 [OBJECTO] AC TCA. [RECORRENTE] TERQUINSA-TERMINAL ESQUÍMICOS SA [RECORRIDO 1] SUBDIRECTOR GERAL DAS ALFANDEGAS DOS IMPOSTOS ESPECIAIS S/CONSUMO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DFA8319B98ACB31080256B7D00505827?OpenDocument

SUMÁRIO

Nos termos das disposições combinadas dos artºs 33º nº 1 al. a) e 120º do ETAF e 103º da LPTA, e as alterações introduzidas em tais diplomas pelo dec-lei 229/96 de 29 Nov, conjugamente com a Port. 398/97, foi eliminado, a partir de 15/Set/97, o terceiro grau de jurisdição, não podendo o STA conhecer do recurso jurisdicional interposto de acórdão do TCA que, por sua vez, havia decidido recurso de igual natureza, de decisão do TFA proferida em recurso contencioso interposto posteriormente àquela última data.