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007204 AI generated

Preparatory acts are not subject to contentious appeals and do not bind private parties.

Case Number 007204
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the contentious appeal filed by General Motors de Portugal LDA against a preparatory budget act issued by the Ministry of Finance. The appellant argued for the act's legal effect, but the court held that such preparatory acts serve only to guide internal administrative calculations for import duties and do not create binding obligations for private entities. Consequently, the appeal was rejected because the challenged act was deemed merely preparatory and thus ineligible for judicial review.

Legislator headnote

Official

IMPORTAÇÃO DE AUTOMOVEIS DIREITOS ADUANEIROS INCORPORAÇÃO DE TRABALHO NACIONAL LIQUIDAÇÃO ACTO INTERPRETATIVO ACTO PREPARATORIO RECURSO CONTENCIOSO ILEGALIDADE DE INTERPOSIÇÃO DO RECURSO

Keywords

AI generated
preparatory administrative acts contentious appeal inadmissibility import duties calculation national work incorporation administrative binding force

Cited Legislation

AI generated
Art. 15 n. 1 of Law 56/1968
DL 44104/1961, Art. 2, 3, 7
DL 45453/1963, Art. 22

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Full text

[AREA TEMATICA 1] DIR ADUAN - DIREITOS IMPORTAÇÃO. DIR ADM CONT - ACTO.

[LEGISLACAO NACIONAL] LOSTA56 ART15 N1. DL 44104 DE 1961/12/20 ART2 PAR2 PAR3 ART3 ART7. D 45453 DE 1963/12/18 ART22.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 24

[ANO DA PUBLICACAO] 68

[APENDICE] DG

[DATA DO APENDICE] 04/02/1970

[Nº CONVENCIONAL] JSTA00018039

[Nº DO DOCUMENTO] SA119680126007204

[OBJECTO] DESP SSE DO ORÇAMENTO DE 1965/08/09.

[PRIVACIDADE] 01

[RECORRENTE] GENERAL MOTORS DE PORTUGAL LDA

[RECORRIDO 1] MINFIN

[REFERENCIA PUBLICACAO 1] AD N78 ANOVII PAG768

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/3C74EC8B75F2C34F802568FC00373CBD?OpenDocument

SUMÁRIO

E um acto preparatorio, insusceptivel de recurso contencioso, o que enuncia uma interpretação vinculativa para os serviços, mas não obrigatoria para os particulares, a luz do qual se devia proceder ao calculo do trabalho nacional incorporado nos veiculos, com vista a determinar o desconto a fazer nos respectivos direitos de importação, apos a publicação do Decreto-Lei n. 44104.*