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011266 AI generated

Administrative act by single director deemed legally nonexistent due to improper attribution to collegiate body.

Case Number 011266
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 applicant's appeal regarding a tax assessment issued by the Institute of Olive Oil and Fats. The court found the challenged act legally nonexistent because it was issued by a single director acting alone, rather than the collegiate body to which it was attributed. Consequently, the court held that the act produced no legal effects and could not be the subject of administrative liability.

Legislator headnote

Official

INSTITUTO DO AZEITE E PRODUTOS OLEAGINOSOS IMPUTAÇÃO ERRADA DE ACTO A ORGÃO COLEGIAL ACTO JURIDICAMENTE INEXISTENTE

Keywords

AI generated
administrative act collegiate body legal nonexistence single director improper attribution administrative liability tax assessment

Cited Legislation

AI generated
DL 426/72 de 1972/10/31 Art. 4

Cited Case Law

AI generated
AC STA PROC12489 de 1979/07/12
[JURISPRUDENCIA NACIONAL] AC STA PROC12489 DE 1979/07/12.
AC STA PROC12240 de 1979/07/22
AC STA PROC12240 DE 1979/07/22.

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Full text

[AREA TEMATICA 1] DIR ADM GER. DIR ADM CONT - ACTO. [LEGISLACAO NACIONAL] DL 426/72 DE 1972/10/31 ART4. [JURISPRUDENCIA NACIONAL] AC STA PROC12489 DE 1979/07/12. AC STA PROC12240 DE 1979/07/22. [1ª PAG. DE PUBLICACAO DO ACORDAO] 2751 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 01/20/1978 [DATA DO APENDICE] 02/28/1984 [Nº CONVENCIONAL] JSTA00010423 [Nº DO DOCUMENTO] SA119791102011266 [OBJECTO] DESP IAPO DE 1977/12/09. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] SOC DE AZEITE DE MOURA LDA [RECORRIDO 1] IAPO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EB6C48F27B6DAF55802568FC0036CEB7?OpenDocument

SUMÁRIO

E juridicamente inexistente o acto, praticado apenas por um dos membros da direcção do Instituto do Azeite e Produtos Oleaginosos, em nome da direcção, exigindo o pagamento de taxa ao organismo.