Jurisdictional transfer to Administrative and Fiscal Litigation Section upheld for tax appeal review.

The High Court of Cassation and Justice, First Civil Section, ordered the case removed from its docket and transferred to the Administrative and Fiscal Litigation Section of the same court, ruling irrevocably in favor of the jurisdictional transfer. The dispute arose from an appeal against a Court of Appeal administrative and fiscal litigation judgment, where the applicable procedure was challenged due to the appellate forum’s jurisdiction. Decisively, the court applied Article 20 of Law No. 115/1996, as amended by Law No. 94/2008, which mandates that appeals against such Court of Appeal rulings lie exclusively with the High Court’s Administrative and Fiscal Litigation Section, not the Civil Section, thereby necessitating the referral to the correct section.