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004950 AI generated

Administrative court dismisses internal budget act as non-appealable due to lack of external effect.

Case Number 004950
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 contentious appeal against an internal budget order issued by the Secretary of State. The court determined that the act was merely an internal directive lacking definitive and executable external effects. Consequently, the court held that such internal acts are not subject to judicial review under the relevant administrative procedure laws.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL LUCRO TRIBUTAVEL ACTO INTERNO RECURSO HIERARQUICO REJEIÇÃO DO RECURSO CONTENCIOSO ACTO ADMINISTRATIVO DEFINITIVO E EXECUTORIO

Keywords

AI generated
internal administrative act contentious appeal budgetary order executive authority administrative procedure

Cited Legislation

AI generated
CCI63 Art. 79 Para. 2
RSTA 57 Art. 46 No. 1
CADM40 Art. 821 No. 1
LPTA85 Art. 25 No. 1
LPTA85 Art. 130 No. 1
Constitution Art. 268 No. 2

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Full text

[AREA TEMATICA 1] DIR FIS - CONTRIB INDUSTRIAL. DIR ADM CONT - ACTO.

[LEGISLACAO NACIONAL] CCI63 ART79 PAR2. RSTA 57 ART46 N1. CADM40 ART821 N1. LPTA85 ART25 N1 ART130 N1. CONST89 ART268 N2.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 38

[ANO DA PUBLICACAO] 90

[APENDICE] DR

[DATA DE ENTRADA] 07/06/1987

[DATA DO APENDICE] 03/31/1993

[Nº CONVENCIONAL] JSTA00025105

[Nº DO DOCUMENTO] SA219900117004950

[OBJECTO] DESP SE DO ORÇAMENTO DE 1985/11/01.

[PRIVACIDADE] 01

[RECORRENTE] CITROEN LUSITANIA SARL

[RECORRIDO 1] MINFP

[REFERENCIA A DOUTRINA] MARCELLO CAETANO MANUAL DE DIREITO ADMINISTRATIVO 10ED VI PAG442. ROGERIO SOARES DIREITO ADMINISTRATIVO PAG 95.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E58FDBBFE7E05E40802568FC00378FD5?OpenDocument

SUMÁRIO

I - O acto do Secretario de Estado do Orçamento que, negando provimento ao recurso hierarquico do despacho do Subdirector-Geral das Contribuições e Impostos que se havia limitado a ordenar internamente a pratica de uma certa actividade, tem a natureza de acto interno da propria Administração.

II - Os actos administrativos internos, por não definitivos e executorios, são contenciosamente irrecorriveis.