Administrative and Tax Courts
E461567
Administrative and Tax Courts are specialized Portuguese judicial bodies responsible for resolving disputes involving public administration and tax matters.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Administrative and Tax Courts (Portugal) | 0 |
Statements (44)
| Predicate | Object |
|---|---|
| instanceOf | specialized court system ⓘ |
| alsoKnownAs | Tribunais Administrativos e Fiscais NERFINISHED ⓘ |
| appealsTo | central administrative courts NERFINISHED ⓘ |
| bindingOn | public administration within their jurisdiction ⓘ |
| canGrant | injunctive relief against administrative acts ⓘ |
| canOrder |
payment of sums by public entities
ⓘ
refund of unlawfully collected taxes ⓘ |
| canReview | administrative regulations in certain proceedings ⓘ |
| competentFor |
disputes involving concessions of public services
ⓘ
disputes involving public contracts ⓘ disputes involving social security contributions of public‑law nature ⓘ disputes involving urban planning decisions ⓘ |
| country | Portugal ⓘ |
| decidesOn |
annulment of administrative regulations in specific cases
ⓘ
claims for damages against public entities ⓘ legality of administrative acts ⓘ validity of tax acts ⓘ |
| finalAppealsTo | Supreme Administrative Court of Portugal NERFINISHED ⓘ |
| governedBy |
Code of Procedure in Administrative Courts (Código de Processo nos Tribunais Administrativos)
NERFINISHED
ⓘ
General Tax Law (Lei Geral Tributária) NERFINISHED ⓘ Statute of the Administrative and Tax Courts (Estatuto dos Tribunais Administrativos e Fiscais) NERFINISHED ⓘ |
| hasLevel |
Supreme Administrative Court
NERFINISHED
ⓘ
central administrative courts NERFINISHED ⓘ first‑instance administrative and tax courts ⓘ |
| jurisdictionOver |
administrative contracts
ⓘ
challenges to administrative acts ⓘ disputes involving public administration ⓘ liability of the State and other public entities ⓘ public procurement disputes ⓘ tax assessments ⓘ tax disputes ⓘ tax enforcement measures ⓘ |
| languageOfProceedings | Portuguese ⓘ |
| legalDomain |
administrative law
ⓘ
tax law ⓘ |
| legalNature | courts of law ⓘ |
| partOf | Portuguese judicial system NERFINISHED ⓘ |
| proceduralPrinciple |
adversarial principle
ⓘ
independence of judges ⓘ right to a fair trial ⓘ |
| purpose |
ensure judicial control of public administration
ⓘ
protect taxpayers’ rights in tax matters ⓘ |
| separateFrom | common civil and criminal courts ⓘ |
| supervisedBy | Supreme Administrative Court of Portugal NERFINISHED ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.