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0860/08.7BEPRT 0349/18 AI generated

Fiscal execution opposition based on title defects is inadmissible as it lacks essential title requirements.

Case Number 0860/08.7BEPRT 0349/18
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the opposition to fiscal execution filed by the taxpayer against the tax authority. The taxpayer argued that the tax title lacked essential requirements for enforceability, but the court found this defect could not be cured by documentary proof. Consequently, the court ruled that such a defect does not constitute a valid ground for opposition under the relevant fiscal procedure code.

Legislator headnote

Official

OPOSIÇÃO À EXECUÇÃO FISCAL FUNDAMENTOS FALTA DE REQUISITOS ESSENCIAIS DO TÍTULO EXECUTIVO

Keywords

AI generated
fiscal execution opposition executive title requirements incurable nullity documentary proof tax authority enforcement

Cited Legislation

AI generated
Art. 165(1)(b) CPPT
Art. 204(1)(i) CPPT

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Full text

[Nº CONVENCIONAL] JSTA000P24813

[Nº DO DOCUMENTO] SA2201907110860/08

[RECORRENTE] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] A........

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/004BF112F40C94D08025843B003BC095?OpenDocument

SUMÁRIO

A falta de requisitos do título executivo, que, quando não puder ser suprida por prova documental, constitui nulidade insanável do processo de execução fiscal - artº 165º, nº 1, al. b) do CPPT -, não constitui fundamento de oposição, não sendo enquadrável na al. i) do nº 1 do seu artº 204º.