Supreme Administrative Court dismisses exceptional review appeal when lower court already ruled on procedural inadmissibility.

The Supreme Administrative Court unanimously dismissed the exceptional review appeal filed by A... LDA against the Tax and Customs Authority. The court held that the lower court had already explicitly ruled on the procedural inadmissibility of the original appeal, rendering a second review unnecessary. Consequently, the appeal was rejected because the lower court had already addressed the procedural bar preventing the case from reaching the Supreme Court.