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000794 AI generated

Supreme Administrative Court 2nd Section lacks jurisdiction over ministerial dispatch appeals under the Property Tax Code.

Case Number 000794
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court's 2nd Section declared itself incompetent to hear the appeal against a ministerial dispatch. The appellant argued that the 2nd Section should have jurisdiction, while the court determined that the 1st Section holds exclusive authority for such matters. Consequently, the appeal was dismissed because the correct competent tribunal was the 1st Section, not the 2nd.

Legislator headnote

Official

CONTRIBUIÇÃO PREDIAL COMPETENCIA DA 1 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO COMPETENCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO

Keywords

AI generated
property tax code administrative jurisdiction ministerial dispatch supreme administrative court sectional competence administrative procedure code incompetence ruling

Cited Legislation

AI generated
Art. 144(1) of the Property Tax Code
Art. 22 of the Administrative Procedure Code
Art. 88 of the Civil Procedure Code

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Full text

[AREA TEMATICA 1] DIR ADM CONT - ACTO. [AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB. [LEGISLACAO NACIONAL] LOSTA56 ART15 N1 ART22. CCPIIA63 ART144 PARUNICO. CPCI63 ART88. [1ª PAG. DE PUBLICACAO DO ACORDAO] 920 [ANO DA PUBLICACAO] 76 [APENDICE] DR [DATA DE ENTRADA] 06/02/1976 [DATA DO APENDICE] 02/29/1980 [Nº CONVENCIONAL] JSTA00013862 [Nº DO DOCUMENTO] SA219761027000794 [OBJECTO] DESP MINFIN. [PRIVACIDADE] 01 [RECORRENTE] COSTA , ALVARO [RECORRIDO 1] MINFIN [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F86F513A6C0F4EED802568FC0037101C?OpenDocument

SUMÁRIO

E da competencia da 1 secção do Supremo Tribunal Administrativo, e não da 2, o recurso de despacho ministerial, posto que com fundamento em violação da regra 7 do artigo 144 do

Codigo da Contribuição Predial.