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019439 AI generated

Jurisdictional appeal rejected for new issues not raised in original proceedings under Portuguese tax law.

Case Number 019439
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the jurisdictional appeal filed by the Central de Cervejas SA against the Public Treasury. The appellant attempted to raise a new legal question regarding the scope of the jurisdictional appeal that had not been invoked in the initial proceedings. The court ruled that such new issues fall outside the scope of the appeal, which is strictly limited to re-evaluating matters already decided in the lower court's judgments or orders.

Legislator headnote

Official

IMPOSTO DE TRANSACÇÕES RECURSO JURISDICIONAL QUESTÃO NOVA ÂMBITO DO RECURSO PODERES DE COGNIÇÃO

Keywords

AI generated
jurisdictional appeal scope new legal issues tax jurisdiction limits administrative review procedural admissibility

Cited Legislation

AI generated
Art. 6, n.º 4, alínea b), da Lei n.º 66/97
Art. 167 do Código Tributário
Art. 21, n.º 4 do Estatuto dos Tribunais Administrativos
Art. 722 do Código de Processo Civil

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Full text

[AREA TEMATICA 1] DIR FISC - TRANSACÇÕES. DIR PROC TRIBUT CONT - REC JURISDICIONAL. [LEGISLACAO NACIONAL] CIT66 ART6 N4 PAR2. CPTRIB91 ART167. ETAF84 ART21 N4. CPC96 ART722. [ANO DA PUBLICACAO] 97 [DATA DE ENTRADA] 05/03/1995 [Nº CONVENCIONAL] JSTA00047456 [Nº DO DOCUMENTO] SA219970702019439 [OBJECTO] AC TT2INST. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] CENTRALCER-CENTRAL DE CERVEJAS SA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E85E1C3CCD7B104F802568FC00399778?OpenDocument

SUMÁRIO I - Os recursos destinam-se a reapreciar as questões decididas nas sentenças ou despachos de que se recorrem.

II - Suscitada no recurso questão nova de que o Tribunal recorrido não podia conhecer por lhe não ter sido invocado, não pode o tribunal de recurso dela conhecer.