Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
025863 AI generated

Court dismisses request for interest on tax payment made during judicial challenge, requiring claim within 90 days of payment.

Case Number 025863
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the taxpayer's request for indemnification interest because the tax payment was made during the judicial challenge proceedings. The taxpayer argued for interest based on the delay, but the court held that such claims must be filed within the 90-day statutory period following the payment. Consequently, the claim was rejected as it was filed after this strict deadline had expired.

Legislator headnote

Official

IMPUGNAÇÃO JUDICIAL. AMPLIAÇÃO DO PEDIDO. JUROS INDEMNIZATÓRIOS.

Keywords

AI generated
judicial challenge proceedings tax payment timing indemnification interest statutory deadline tax administration law

Cited Legislation

AI generated
CPTRIB/91, Art. 24, n.º 1
CPTRIB/91, Art. 123

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] CPTRIB91 ART24 N1 ART123. [DATA DE ENTRADA] 01/31/2001 [Nº CONVENCIONAL] JSTA00055998 [Nº DO DOCUMENTO] SA220010516025863 [OBJECTO] AC TCA. [RECORRENTE] CONSERVAS BELAMAR LDA [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F6918DACBAFF51FD80256A840054C9F1?OpenDocument

SUMÁRIO

Sendo o pagamento do imposto objecto de impugnação judicial feito no decurso do processo de impugnação judicial, o pedido de condenação da Fazenda Pública no pagamento dos juros indemnizatórios deve ser feito no prazo que a lei dá para a impugnação judicial (90 dias) e não passados dois anos do pagamento e numas alegações de recurso jurisdicional para o Tribunal Central Administrativo.