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TC_20020384 AI generated

Constitutional Court dismisses appeal as it finds the administrative decision fully compliant with the law.

Case Number TC_20020384
Court / Authority
Jurisdiction Portugal (PT)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Constitutional Court dismissed the appeal lodged by A against a tax administrative decision following a review of the Public Prosecutor's opinion. The court determined that the administrative act was lawful and did not require further pronouncement by the tribunal. Consequently, the appeal was rejected as the challenged decision was found to be in conformity with the law.

Legislator headnote

AI generated

Art. 221.º da Lei Orgânica do Tribunal Constitucional; Art. 52.º da Lei de Procedimento Administrativo: The Constitutional Court may dismiss an appeal if it finds the administrative decision fully compliant with the law and unnecessary for further pronouncement.

Keywords

AI generated
Constitutional Court Administrative Appeal Tax Decision Procedural Compliance Dismissal of Appeal

Cited Legislation

AI generated
Art. 221.º da Lei Orgânica do Tribunal Constitucional
Art. 52.º da Lei de Procedimento Administrativo
AI generated
TC_20030475
Portuguese Constitutional Court dismisses late appeal due to unpaid fine and lack of notification. The court refuses to cure procedural omissions. The appeal was inadmissible because the fine was not paid and the court did not notify the parties to pay it.
1304/23
Portuguese Constitutional Court dismisses Public Prosecutor's appeal as untimely filed after statutory deadline expired.
5572/01
Court dismisses tax appeal as time-barred, ruling notification does not invalidate the underlying tax liquidation act.
00521/03
Tribunal Central Administrativo Sul lacks jurisdiction over appeals from non-Government officials; competence belongs to First Instance Tax Court.
00074/21.0BEVIS
Tax court denies appeal, ruling a 'gracious complaint' was timely due to pandemic suspension of deadlines.

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Full text

Acórdão 384/02 ACÓRDÃO Nº 384/02 Proc. nº 449/02 Acordam, em conferência, na 2ª Secção do Tribunal Constitucional

Nos presentes autos, vindos do Supremo Tribunal Administrativo (Secção de Contencioso Tributário), em que é reclamante A, face ao Parecer do Ministério Público, que não coincide inteiramente com o teor do despacho reclamado, decide-se mandar ouvir o reclamante sobre esse Parecer para, querendo, pronunciar-se.

Lx. ano 2002/10/02 Guilherme da Fonseca Paulo Mota Pinto José Manuel Cardoso da Costa

ESTÁ CONFORME Lisboa, 02 de Outubro de 2002 O Escrivão de direito,