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013252 AI generated

Supreme Administrative Court dismisses appeal due to jurisdictional hierarchy, directing case to lower second-instance tax court.

Case Number 013252
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared itself incompetent to hear the case, ruling that jurisdiction belongs to the Second Instance Tax Court based on hierarchical authority. The appellant, a public entity, sought a decision on a tax matter, while the respondent, a publishing agency, argued for the court's competence. The court dismissed the appeal because the lower tax tribunal of the second instance is the proper forum for such disputes.

Legislator headnote

Official

RECURSO DO TRIBUNAL TRIBUTARIO DE 1 INSTANCIA MATERIA DE FACTO SUPREMO TRIBUNAL ADMINISTRATIVO INCOMPETENCIA EM RAZÃO DA HIERARQUIA COMPETÊNCIA DOS TRIBUNAIS TRIBUTÁRIOS DE 2 INSTANCIA

Keywords

AI generated
tax tribunal hierarchy jurisdictional incompetence second instance competence administrative appeal dismissal factual knowledge scope

Cited Legislation

AI generated
CPC/63 Art. 43, n.º 1
ETAF/84 Art. 32, n.º 1, B
ETAF/84 Art. 41, n.º 1, A

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - REC JURISDICIONAL. [LEGISLACAO NACIONAL] CPCI63 ART43 PAR1. ETAF84 ART32 N1 B ART41 N1 A. [1ª PAG. DE PUBLICACAO DO ACORDAO] 355 [ANO DA PUBLICACAO] 91 [APENDICE] DR [DATA DE ENTRADA] 01/23/1991 [DATA DO APENDICE] 10/15/1992 [Nº CONVENCIONAL] JSTA00032326 [Nº DO DOCUMENTO] SA219910320013252 [OBJECTO] SENT TT1INST PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] ARTIBER-AGENCIA DE PUBLICAÇÕES E REPRESENTAÇÕES LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/AAF73C81F9393D9A802568FC0038938E?OpenDocument

SUMÁRIO

Incluida no objecto do recurso questão de facto de que se proponha o conhecimento e sirva a pretensão, para o conhecimento daquele e este tribunal incompetente em razão da hierarquia, sendo então competente o Tribunal Tributario de 2 Instancia.