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003330 AI generated

Portuguese Supreme Administrative Court holds it only knows law in tax cases initially judged by first-instance tax courts.

Case Number 003330
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 Godinho, Vitor against the Fazenda Nacional. The court ruled that its Second Section of Tax Contencious only knows matters of law in cases initially judged by first-instance tax courts, while matters of fact must be determined there. Consequently, the court ordered the file's return to the first-instance court for fact-finding, as the appealed dispatches contained no legal issues for review.

Legislator headnote

Official

MATERIA DE DIREITO MATERIA DE FACTO BAIXA DO PROCESSO AO TRIBUNAL TRIBUTARIO DE 1 INSTANCIA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO PODERES DE COGNIÇÃO

Keywords

AI generated
jurisdictional appeal tax contencious matters of law matters of fact return of file first instance court supreme administrative court

Cited Legislation

AI generated
CPC 67 Art. 729 n. 3
CPC 67 Art. 730 n. 2
CCPII 63 Art. 238

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL.

[AREA TEMATICA 2] DIR PROC CIV.

[LEGISLACAO NACIONAL] CPCI63 ART146 PARUNICO ART147 ART150 PAR2. ETAF84 ART21 N4 ART32 N1 H. CCIV66 ART744 N1. CCPIIA63 ART238. CPC67 ART729 N3 ART730 N2.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 384

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 05/28/1985

[DATA DO APENDICE] 12/31/1987

[Nº CONVENCIONAL] JSTA00005696

[Nº DO DOCUMENTO] SA219860423003330

[OBJECTO] SENT TT1INST PORTO PER SALTUM.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] GODINHO , VITOR

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EB28B609C78D44EB802568FC00384B92?OpenDocument

SUMÁRIO

I - A Secção do Contencioso Tributario do Supremo Tribunal Administrativo apenas conhece de materia de direito nos processos inicialmente julgados pelos tribunais tributarios de primeira instancia.

II - Não contendo os despachos recorridos nenhuma materia de facto deve ser ordenada a baixa dos autos em ordem ao seu apuramento.