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01/09 AI generated

Portuguese court dismisses appeal for fact expansion as lower court already decided legal issue without needing new facts.

Case Number 01/09
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 because the lower instance had already resolved the legal question without first establishing the precise factual matrix. The appellant argued that the court erred by deciding abstractly without expanding the facts, while the lower court maintained its jurisdictional competence. The Supreme Court ruled that since the legal issue was already determined, no factual expansion was necessary, affirming the principle that courts apply law to existing concrete situations rather than creating new facts.

Legislator headnote

Official

IRC IRS DIREITO COMUNITÁRIO DISTRIBUIÇÃO DE DIVIDENDOS AMPLIAÇÃO DA MATÉRIA DE FACTO

Keywords

AI generated
fact expansion requirement lower court jurisdiction abstract legal decision concrete factual situation appeal dismissal procedure fiscal law application judicial reasoning scope

Cited Legislation

AI generated
Art. 46(1) of the CIRC
Art. 80(2) of the CIRC
Art. 88(3) of the CIRC
Art. 90(1)(c) of the CIRC
Art. 71(a) of the CIRS
Art. 59 of the EBFIS
Art. 12(5) of the ETAF

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Full text

[AREA TEMATICA 1] DIR FISC - IRC / IRS.

[AREA TEMATICA 2] DIR COMUN. /DIR INT PUB - DIR TRAT.

[LEGISLACAO NACIONAL] CIRC01 ART46 N1 ART80 N2 C ART88 N3 B N4 N5 ART90 N1 C. CIRS01 ART71 A D. EBFIS89 ART59. ETAF02 ART12 N5. L 43/99 DE 1999/12/27 ART20-BIS N1.

[DATA DE ENTRADA] 01/05/2009

[LEGISLACAO COMUNITARIA] T CEE ART12 ART43 ART46 ART56 ART58 N3. DIR CONS CEE 90/435/CEE DE 1990/07/23 ART5 N1.

[Nº CONVENCIONAL] JSTA00067001

[Nº DO DOCUMENTO] SA22011060101

[OBJECTO] SENT TT1INST LISBOA PER SALTUM.

[RECORRENTE] A... E OUTRO

[RECORRIDO 1] OS MESMOS

[REFERENCIAS INTERNACIONAIS] CONV PARA EVITAR A DUPLA TRIBUTAÇÃO E PREVENIR A EVASÃO FISCAL EM MATÉRIA DE IMPOSTOS SOBRE O RENDIMENTO CELEBRADA COM O REINO DE ESPANHA IN DR IS DE 1995/01/28 ART10 N1 N2 ART23 N1 A B.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F6D2DF0DF402D629802578A7004DFBF8?OpenDocument

SUMÁRIO

Tendo a instância decidido a questão de direito suscitada pelo impugnante sem antes estabelecer a precisa situação de facto subjacente, é de determinar a ampliação da matéria de facto, já que os tribunais não discutem, em abstracto, questões jurídicas, antes elegem e aplicam o direito a situações concretas da vida real.