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01346/16 AI generated

Portuguese court dismisses municipal tax credit claims lacking real security under CPC Article 791.

Case Number 01346/16
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal of Portugal dismissed the tax authority's request to include municipal property tax credits in the enforcement proceeding. The authority argued for the recognition of these credits despite the absence of real security, while the respondent contended that such credits require specific guarantees to be admitted. The court ruled that without real security, these credits cannot be recognized under the final paragraph of Article 791, Section 4 of the Code of Civil Procedure.

Legislator headnote

Official

VERIFICAÇÃO DE CRÉDITOS GRADUAÇÃO DE CRÉDITOS IMPOSTO MUNICIPAL SOBRE IMÓVEIS CONTRIBUIÇÃO AUTÁRQUICA

Keywords

AI generated
municipal property tax real security requirement enforcement proceeding tax credit recognition civil procedure code fiscal enforcement security of claim

Cited Legislation

AI generated
Art. 791.º n.º 4, final do CPC
Art. 240.º n.º 1 do CPP
Art. 744.º n.º 1 do CC
Art. 822.º n.º 1 do CC

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] CPPTRIB99 ART240 N1. CPC13 ART791 N4. CCIV66 ART744 N1 ART822 N1. [DATA DE ENTRADA] 11/28/2016 [Nº CONVENCIONAL] JSTA00070172 [Nº DO DOCUMENTO] SA22017051001346 [OBJECTO] SENT TAF SINTRA [RECORRENTE] AUTORIDADE TRIBUTÁRIA E ADUANEIRA [RECORRIDO 1] A............, SA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/08F07CF154D36CF58025813600346962?OpenDocument

SUMÁRIO

Se os créditos reclamados não gozam de garantia real, não podem ser admitidos e reconhecidos nos termos do disposto no artigo 791º nº 4, segmento final, do CPC, mesmo que não tenham sido impugnados. (*)