Administrative court dismisses association's claim for tax refund due to lack of legal standing and procedural defects.

The Supreme Administrative Court dismissed the Association Recreativa Aguinense's appeal against a tax authority decision. The association argued it suffered a direct economic loss from specific tax assessments, while the authority maintained the claim lacked legal standing. The court ruled that the association failed to demonstrate a direct and personal interest in the specific tax dispute, thereby rejecting the admissibility of the claim.