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0678/05 AI generated

Portuguese Supreme Administrative Court dismisses appeal for procedural error regarding sequential submission of allegations instead of simultaneous presentation.

Case Number 0678/05
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal dismissed the contentious appeal because the appellant submitted their allegations sequentially rather than simultaneously with the respondent, violating Article 67 of the Tribunal's Regulations. The respondent argued that the procedural defect rendered the appeal inadmissible, while the appellant contended that the timing of their submission did not affect the merits. The court ruled that the specific requirement for simultaneous presentation under the cited regulation was strictly observed, leading to the rejection of the appeal on procedural grounds.

Legislator headnote

Official

RECURSO CONTENCIOSO. ALEGAÇÕES. REGULAMENTO DO SUPREMO TRIBUNAL ADMINISTRATIVO.

Keywords

AI generated
contentious appeal procedure simultaneous allegations requirement sequential submission defect Supreme Administrative Tribunal procedural inadmissibility

Cited Legislation

AI generated
Art. 67 of the Regulations of the Supreme Administrative Tribunal
Art. 34 of the Regulations of the Supreme Administrative Tribunal
II – O art. 34º do RSTA reporta-se apenas ao prazo para apresentação de alegações.
Art. 24 B of the Law on the General Regime of Taxes
Art. 34 of the Law on the General Regime of Taxes
II – O art. 34º do RSTA reporta-se apenas ao prazo para apresentação de alegações.
Art. 67 of the Law on the General Regime of Taxes

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL.

[LEGISLACAO NACIONAL] LPTA85 ART24 B. RSTA57 ART34 ART67. DL 329-A/95 DE 1995/12/12 ART6 N1 E. CPTRIB91 ART139. CPPTRIB99 ART120.

[DATA DE ENTRADA] 06/07/2005

[Nº CONVENCIONAL] JSTA00062417

[Nº DO DOCUMENTO] SA2200507130678

[OBJECTO] DESP TAF BRAGA PER SALTUM

[RECORRENTE] DIRGER DOS IMPOSTOS

[RECORRIDO 1] A...

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F809403F96FE66D08025704300331D40?OpenDocument

SUMÁRIO

I – No recurso contencioso, as alegações de recorrente e recorrido são apresentadas sucessivamente (primeiro o recorrente e depois o recorrido) e não simultaneamente (art.67º do RSTA)

II – O art. 34º do RSTA reporta-se apenas ao prazo para apresentação de alegações.