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023/05 AI generated

Supreme Administrative Court declares Tax Court incompetent, transferring fiscal execution to Judicial Court based on separation of assets.

Case Number 023/05
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared the Tax Court incompetent and transferred the fiscal execution to the Judicial Court. The case involved a conflict of jurisdiction between the Tax Authority and the Judicial Court regarding a fiscal execution against a spouse. The court ruled that the separation of assets and judicial separation of property required the case to be heard by the Judicial Court.

Legislator headnote

Official

EXECUÇÃO FISCAL. CITAÇÃO. CÔNJUGE. SEPARAÇÃO DE MEAÇÕES. SEPARAÇÃO JUDICIAL DE BENS. COMPETÊNCIA DOS TRIBUNAIS TRIBUTÁRIOS.

Keywords

AI generated
fiscal execution competence judicial separation of assets conflict of jurisdiction spousal separation proceedings tax authority authority

Cited Legislation

AI generated
Art. 151, 166, 220 of the Tax Procedure Code
Art. 212 of the Constitution
Art. 4, 49, 1 of the Law on Tax Authorities
Art. 103 of the Law on Judicial Courts
Art. 1770, 1771 of the Civil Code
Art. 96, 2 of the Civil Procedure Code
Art. 1406 of the Civil Procedure Code

Cited Case Law

AI generated
AC RC DE 1984/12/18 IN CJ ANOIX T5 PAG99 PAG100
[JURISPRUDENCIA NACIONAL] AC RC DE 1984/12/18 IN CJ ANOIX T5 PAG99 PAG100.; AC STJ DE 1998/04/16 IN BMJ N476 PAG305.
AC STJ DE 1998/04/16 IN BMJ N476 PAG305
[JURISPRUDENCIA NACIONAL] AC RC DE 1984/12/18 IN CJ ANOIX T5 PAG99 PAG100.; AC STJ DE 1998/04/16 IN BMJ N476 PAG305.

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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] CPPTRIB99 ART151 N1 ART166 ART220. CONST97 ART212. ETAF02 ART4 ART49 N1 D. LGT98 ART103. CCIV66 ART1770 ART1771. CPC96 ART96 N2 ART1406.

[JURISPRUDENCIA NACIONAL] AC RC DE 1984/12/18 IN CJ ANOIX T5 PAG99 PAG100.; AC STJ DE 1998/04/16 IN BMJ N476 PAG305.

[DATA DE ENTRADA] 11/16/2005

[Nº CONVENCIONAL] JSTA00063519

[Nº DO DOCUMENTO] SAC20061012023

[OBJECTO] NEGATIVO COMPETÊNCIA TAF COIMBRA - TRIBUNAL JUDICIAL DE LOUSÃ.

[RECORRENTE] A... NO CONFLITO NEGATIVO DE JURISDIÇÃO ENTRE O TRIBUNAL JUDICIAL DA COMARCA DE LOUSA E O TAF

[RECORRIDO 1] *

[REFERENCIA A DOUTRINA] ALBERTO DOS REIS COMENTÁRIO AO CÓDIGO DE PROCESSO CIVIL VIII PAG563 PAG564. MANUEL DE ANDRADE NOÇÕES ELEMENTARES DE PROCESSO CIVIL N94 II A. ANTUNES VARELA E OUTROS MANUAL DE PROCESSO CIVIL 2ED PAG207 PAG222. LOPES CARDOSO MANUAL DOS INCIDENTES DA INSTÂNCIA 2ED PAG10. SALVADOR COSTA OS INCIDENTES DA INSTÂNCIA 4ED PAG10-PAG12.

[REFERENCIA A PARECERES] P PGR 53/62 DE 1962/10/25 IN BMJ N120 PAG181.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/01119DF9A9BA760F8025720C00534A37?OpenDocument

SUMÁRIO

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