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0656/10 AI generated

Tax court fee applies to fiscal execution claims dependent on the underlying tax enforcement action.

Case Number 0656/10
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court ruled that the tax court fee applies to a claim filed against a fiscal execution decision. The applicant argued for fee exemption, but the court noted the claim's structural dependence on the underlying tax enforcement act. Consequently, the fee was deemed applicable to the portion of the proceedings related to the execution.

Legislator headnote

Official

RECLAMAÇÃO DE DECISÃO DO ÓRGÃO DA EXECUÇÃO FISCAL CPPT TAXA DE JUSTIÇA DEDUÇÃO

Keywords

AI generated
fiscal execution tax court fee procedural dependency fiscal procedure code court costs regulation

Cited Legislation

AI generated
Art. 276º and following of the Code of Fiscal Procedure (CPPT)
Table II of the Regulations on Procedural Costs

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Full text

[Nº CONVENCIONAL] JSTA000P12350

[Nº DO DOCUMENTO] SA2201011170656

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/08ED15AE9DA305B0802577E4003FDB23?OpenDocument

SUMÁRIO

Sendo inequívoca a estrutural dependência da reclamação prevista nos artºs 276º e segs. do CPPT em relação à execução fiscal na qual é praticado o acto potencialmente lesivo "reclamável", apresentada em tribunal tributário a referida reclamação, é aplicável a taxa de justiça constante da Tabela II do Regulamento das Custas Processuais na parte relativa à execução.