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02014A/02 AI generated

Suspension of effect on tax refund orders allowed upon bond posting without public interest harm.

Case Number 02014A/02
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court granted the suspension of the administrative act ordering the repayment of specific funds. The appellant argued that immediate execution would cause irreparable damage, while the respondent maintained the public interest in recovering the funds. The court ruled that since a sufficient bond was provided and no grave harm to public interest was demonstrated, the order's effectiveness was suspended.

Legislator headnote

Official

SUSPENSÃO DE EFICÁCIA. REPOSIÇÃO DE QUANTIAS. CAUÇÃO.

Keywords

AI generated
suspension of effect repayment of sums caution bond public interest harm administrative procedure tax refund order judicial suspension

Cited Legislation

AI generated
LPTA 85, Art. 76, n.º 2

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Full text

[AREA TEMATICA 1] DIR ADM CONT - MEIO PROC ACESSÓRIO / SUSPEFIC. [LEGISLACAO NACIONAL] LPTA85 ART76 N2. [DATA DE ENTRADA] 01/08/2003 [Nº CONVENCIONAL] JSTA00058766 [Nº DO DOCUMENTO] SA12003012902014A [OBJECTO] DESP MINE DE 2002/06/15. [RECORRENTE] A... [RECORRIDO 1] MINE [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EA3820DF782867D680256CCA004CD5D7?OpenDocument

SUMÁRIO

A suspensão de eficácia de actos que determinam a reposição de quantias certas é concedida quando não determine grave lesão para o interesse público e tenha sido prestada caução por qualquer das formas previstas no Código de Procedimento e Processo Tributário.