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054/18 AI generated

Portuguese Supreme Administrative Court dismisses exceptional review appeal lacking fundamental legal or social relevance.

Case Number 054/18
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court of Portugal dismissed the exceptional review appeal filed by the Tax and Customs Authority against a decision regarding a wind farm project. The Authority argued for the appeal's admissibility, but the court found the legal questions raised did not meet the high threshold of fundamental importance or social relevance required by law. Consequently, the court ruled that the specific issues presented lacked the necessary gravity to justify the extraordinary procedural remedy.

Legislator headnote

Official

RECURSO DE REVISTA EXCEPCIONAL PRESSUPOSTOS

Keywords

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exceptional review appeal fundamental legal relevance social importance threshold Supreme Administrative Court CPTA procedural law

Cited Legislation

AI generated
Art. 150º do CPTA
art. 150º do CPTA

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Full text

[Nº CONVENCIONAL] JSTA000P23040

[Nº DO DOCUMENTO] SA220180314054

[RECORRENTE] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] PE.... - PARQUE EÓLICO DE ......, LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DFEE0EBBC512434D80258252004FA165?OpenDocument

SUMÁRIO

Atenta a natureza excepcional do recurso de revista previsto no art. 150º do CPTA, (quando esteja em causa a apreciação de uma questão que, pela sua relevância jurídica ou social, se revista de importância fundamental ou quando a admissão do recurso seja claramente necessária para uma melhor aplicação do direito), não se verificam os respectivos pressupostos se as questões suscitadas não revestem tal relevância e tais características.