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000144 AI generated

Court rules that execution of social security liability decisions falls under first-instance tax courts, not civil courts.

Case Number 000144
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal dos Conflitos declared the first-instance civil jurisdiction incompetent for executing decisions on social security liability. The Public Prosecutor argued for civil court authority, while the judge claimed tax court jurisdiction. The court upheld the tax court's competence, noting that jurisdiction over such executions transferred to first-instance tax courts after the abolition of arbitration commissions.

Legislator headnote

Official

EXECUÇÃO DE SENTENÇA ENCARGOS DE ASSISTENCIA COMPETENCIA DOS TRIBUNAIS DE 1 INSTANCIA DAS CONTRIBUIÇÕES E IMPOSTOS

Keywords

AI generated
execution of tax decisions social security liability tribunal dos conflitos jurisdiction transfer first instance tax courts arbitration commissions abolition competence attribution

Cited Legislation

AI generated
DL 35108 de 1945, Art. 40
DL 35108 de 1945, Art. 41
DL 35108 de 1945, Art. 56
DL 42596 de 1959, Art. 27
DL 42596 de 1959, as amended by DL 47797 de 1967
Constitution Art. 212
Law 82/77, Art. 83, N. 1 and N. 2
CPC 67, Art. 90, N. 1

Cited Case Law

AI generated
AC Conflitos Proc. 139 de 1982/02/18

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL.

[AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB.

[LEGISLACAO NACIONAL] DL 35108 DE 1945/11/07 ART40 ART41 ART56. DL 42596 DE 1959/10/19 ART27. DL 42596 DE 1959/10/19 NA REDACÇÃO DO DL 47797 DE 1967/07/14. CONST76 ART212. L 82/77 DE 1977/12/06 ART83 N1 N2 C. CPC67 ART90 N1.

[JURISPRUDENCIA NACIONAL] AC CONFLITOS PROC139 DE 1982/02/18.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 50

[ANO DA PUBLICACAO] 82

[APENDICE] DR

[DATA DO APENDICE] 10/10/1985

[Nº CONVENCIONAL] JSTA00029653

[Nº DO DOCUMENTO] SAC19821021000144

[OBJECTO] NEGATIVO JURISDIÇÃO T1INSTCI - TCIV.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] JUIZ DO 6J T1INSTCI - 9J TCIV DE LISBOA

[REFERENCIA PUBLICACAO 1] BMJ N325 PAG361

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/69E4233515D4FFDC8025713B003B5998?OpenDocument

SUMÁRIO

A competencia dos tribunais das execuções fiscais

- hoje, tribunais da 1 instancia das contribuições e impostos - para a execução das decisões sobre responsabilidade por encargos de assistencia manteve-se apos a extinção das comissões arbitrais de assistencia e a transferencia para os tribunais judiciais da respectiva competencia.