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01115/02 AI generated

Portuguese court allows tax appeal petition conversion if procedural requirements and timeliness are met.

Case Number 01115/02
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court permitted the conversion of a taxpayer's initial appeal into a request for a second tax assessment. The court found that the procedural form was correct, the taxpayer's response was timely, and the cause of action was appropriate. Consequently, the court ruled that such conversions are legal under the specified conditions.

Legislator headnote

Official

CONVOLAÇÃO. PETIÇÃO. AVALIAÇÃO FISCAL.

Keywords

AI generated
tax appeal conversion second tax assessment procedural timeliness fiscal appeal procedure petition initial conversion

Cited Legislation

AI generated
LGT98 Art. 97, n.º 3
CPPTRIB99 Art. 98, n.º 4

Cited Case Law

AI generated
AC STA PROC26444 DE 2001/11/28
[JURISPRUDENCIA NACIONAL] AC STA PROC26444 DE 2001/11/28.; AC STA PROC25374 DE 2001/11/21.; AC STA PROC24250 DE 1999/11/17.
AC STA PROC25374 DE 2001/11/21
[JURISPRUDENCIA NACIONAL] AC STA PROC26444 DE 2001/11/28.; AC STA PROC25374 DE 2001/11/21.; AC STA PROC24250 DE 1999/11/17.
AC STA PROC24250 DE 1999/11/17
[JURISPRUDENCIA NACIONAL] AC STA PROC26444 DE 2001/11/28.; AC STA PROC25374 DE 2001/11/21.; AC STA PROC24250 DE 1999/11/17.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL.

[LEGISLACAO NACIONAL] LGT98 ART97 N3. CPPTRIB99 ART98 N4.

[JURISPRUDENCIA NACIONAL] AC STA PROC26444 DE 2001/11/28.; AC STA PROC25374 DE 2001/11/21.; AC STA PROC24250 DE 1999/11/17.

[DATA DE ENTRADA] 06/24/2002

[Nº CONVENCIONAL] JSTA00058209

[Nº DO DOCUMENTO] SA22002102301115

[OBJECTO] SENT TT1INST BRAGA.

[RECORRENTE] FAZENDA PÚBLICA

[RECORRIDO 1] A...

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E967DEC5D4529CF080256C630038D449?OpenDocument

SUMÁRIO

É legal a convolação de petição inicial de impugnação de resultado de 1ª avaliação de quota em requerimento de 2ª avaliação, se, aferidas à forma de processo adequada, presentes a tempestividade da reacção do contribuinte e a adequação da causa de pedir e do pedido.