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Extraordinary appeal on grounds of unconstitutionality

Judgment No. 672/2021

Appeal dismissed (operative part missing)
Date
9 March 2021
Case
778-B/2019
Formation
Plenary
Rapporteur
Carlos Alberto Bravo Burity da Silva
Official PDF (Portuguese)Full text in PortugueseCite

Unofficial summary in English. The judgment is published in Portuguese only, and only the Portuguese text is authentic.

SummaryUnofficial

The company Lumanhe – Extracção Mineira, Importação e Exportação, Lda. lodged an extraordinary appeal on grounds of unconstitutionality against a Supreme Court judgment upholding corrections by the General Tax Administration (AGT) to its industrial tax, invoking legal certainty, the protection of legitimate expectations and the five-year limitation period. The Court found no breach of those principles, as the corrections for 2008 were notified in June 2013, within the time limit. The operative part is missing from the published text.

legal certaintyprotection of legitimate expectationslimitation period for tax assessmentindustrial tax

Decision

Appeal dismissed (operative part missing)

Type of proceedings

Extraordinary appeal on grounds of unconstitutionality (Recurso Extraordinário de Inconstitucionalidade)

Full text

The judgment is published in Portuguese only, and only the Portuguese text is authentic. Read the judgment in Portuguese or download the official PDF.