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0102/03 AI generated

Portuguese court rules interest rates must match the principal debt's grading in fiscal execution.

Case Number 0102/03
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously allowed the Fazenda Pública's request for fiscal execution against A... regarding the grading of interest. The court held that interest on arrears is an accessory to the principal credit and must therefore share the same grading classification. Consequently, the court rejected any argument that interest could be graded differently from the underlying debt.

Legislator headnote

Official

EXECUÇÃO FISCAL GRADUAÇÃO DE CRÉDITOS. JUROS DE MORA. OMISSÃO DE PRONÚNCIA. ERRO DE JULGAMENTO.

Keywords

AI generated
fiscal execution grading interest on arrears accessory credit principle omission of pronouncement judgment error correction

Cited Legislation

AI generated
DL 73/99 de 1999/03/16, Art. 8

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] DL 73/99 DE 1999/03/16 ART8. [DATA DE ENTRADA] 01/16/2003 [Nº CONVENCIONAL] JSTA00060045 [Nº DO DOCUMENTO] SA2200310010102 [OBJECTO] SENT TT1INST PORTO PER SALTUM. [RECORRENTE] FAZENDA PÚBLICA [RECORRIDO 1] A... [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/09D3F64CC4E514CA80256DBB003932F4?OpenDocument

SUMÁRIO Os juros de mora são um acessório do crédito, pelo que devem ter a mesma graduação.