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010430 AI generated

Portuguese court holds only tax liquidation acts definitively determine taxpayer status and are contestable.

Case Number 010430
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 appeal filed by Estoril-Sol SA against the tax authority's procedural decision. The court ruled that only acts of tax liquidation definitively establish the taxpayer's concrete situation and are therefore subject to legal challenge. Other administrative acts were deemed insufficient to alter the taxpayer's status for the purpose of judicial review.

Legislator headnote

Official

CONTENCIOSO TRIBUTÁRIO ACTO DE LIQUIDAÇÃO ACTO ADMINISTRATIVO DEFINITIVO E EXECUTÓRIO

Keywords

AI generated
tax liquidation acts taxpayer status determination administrative procedure code legal challenge eligibility definitive administrative acts

Cited Legislation

AI generated
Art. 62, n.º 1, a) of the Administrative Procedure Code
Art. 68, n.º 1, a) of the Administrative Procedure Code

Cited Case Law

AI generated
AC STAP 1971/11/05 IN AD N121 PAG134
[JURISPRUDENCIA NACIONAL] AC STAP 1971/11/05 IN AD N121 PAG134.
AC STA PROC10436 DE 1990/01/24
AC STA PROC10436 DE 1990/01/24.
AC STA PROC10661 DE 1990/02/07
AC STA PROC10661 DE 1990/02/07.
AC STA PROC10539 DE 1990/03/21
AC STA PROC10539 DE 1990/03/21.
AC STA PROC12134 DE 1990/05/16
AC STA PROC12134 DE 1990/05/16.
AC STA DE 1975/06/27 IN AD N168 PAG1637
AC STA DE 1975/06/27 IN AD N168 PAG1637.
AC STA DE 1973/07/03 IN AD N139 PAG988
AC STA DE 1973/07/03 IN AD N139 PAG988.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT.

[LEGISLACAO NACIONAL] ETAF84 ART62 N1 A ART68 N1 A.

[JURISPRUDENCIA NACIONAL] AC STAP 1971/11/05 IN AD N121 PAG134. AC STA PROC10436 DE 1990/01/24. AC STA PROC10661 DE 1990/02/07. AC STA PROC10539 DE 1990/03/21. AC STA PROC12134 DE 1990/05/16. AC STA DE 1975/06/27 IN AD N168 PAG1637. AC STA DE 1973/07/03 IN AD N139 PAG988.

[ANO DA PUBLICACAO] 91

[DATA DE ENTRADA] 01/23/1991

[Nº CONVENCIONAL] JSTA00033486

[Nº DO DOCUMENTO] SAP19910710010430

[OBJECTO] AC 2 SECÇÃO.

[PRIVACIDADE] 01

[RECORRENTE] ESTORIL-SOL SA

[RECORRIDO 1] SE DOS ASSUNTOS FISCAIS

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F48C6726F08C63EB802568FC0038D5FD?OpenDocument

SUMÁRIO

Com ressalva dos actos destacáveis, só os actos de liquidação de tributos, fiscais ou aduaneiros, são definidores da situação concreta dos contribuintes e, por isso, contenciosamente recorríveis.