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CONSTITUTIONAL COURTREPUBLIC OF ANGOLA
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Extraordinary appeal on grounds of unconstitutionality

Judgment No. 838/2023

Proceedings terminated: appeal withdrawn
Date
22 August 2023
Case
959-A/2022
Formation
Plenary
Rapporteur
Carlos Manuel dos Santos Teixeira
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 General Tax Administration (AGT) lodged an extraordinary appeal on grounds of unconstitutionality against a Supreme Court judgment holding a tax debt under enforcement to be time-barred, invoking the principles of legality and of legal and tax equality. Once the appeal had been admitted, the appellant withdrew it and asked for the withdrawal to be approved. The Court declared the proceedings terminated by withdrawal, noting that withdrawal is free, takes immediate effect and does not require approval.

withdrawal of appealtermination of proceedingstax limitation periodGeneral Tax Administration

Decision

Proceedings terminated: appeal withdrawn

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.