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022094 AI generated

Portuguese court dismisses challenge to municipal tax liquidation when property value was not contested in prior assessment.

Case Number 022094
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 Public Prosecutor's appeal regarding the judicial liquidation of a municipal contribution. The respondent company failed to challenge the assessed property value during the initial administrative evaluation of the urban building. Consequently, the court held that the company cannot now question that same valuation in the subsequent judicial liquidation proceedings.

Legislator headnote

Official

CONTRIBUIÇÃO AUTÁRQUICA AVALIAÇÃO IMPUGNAÇÃO DE LIQUIDAÇÃO

Keywords

AI generated
municipal contribution property valuation judicial liquidation administrative appeal procedural waiver urban real estate tax assessment

Cited Legislation

AI generated
Art. 268, n.º 4 of the Constitution

Cited Case Law

AI generated
AC STA PROC20996 DE 1996/12/11
[JURISPRUDENCIA NACIONAL] AC STA PROC20996 DE 1996/12/11.
AC STA PROC15806 DE 1993/12/09
AC STA PROC15806 DE 1993/12/09.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] CONST89 ART268 N4. [JURISPRUDENCIA NACIONAL] AC STA PROC20996 DE 1996/12/11. AC STA PROC15806 DE 1993/12/09. [ANO DA PUBLICACAO] 98 [DATA DE ENTRADA] 10/01/1997 [Nº CONVENCIONAL] JSTA00049249 [Nº DO DOCUMENTO] SA219980204022094 [OBJECTO] SENT TT1INST LISBOA. [PRIVACIDADE] 01 [RECORRENTE] MINISTERIO PUBLICO [RECORRIDO 1] PINGO DOCE-DISTRIBUIÇÃO ALIMENTAR SA [RECORRIDO 2] FAZENDA PUBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/ECB4DBEB142AA357802568FC0039B6EB?OpenDocument

SUMÁRIO Não tendo o Rct impugnado oportunamente o valor patrimonial de prédio urbano alcançado em

2 avaliação, não pode questioná-lo na impugnação judicial da liquidação efectuada com base nesse mesmo valor.