Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
097/03 AI generated

Subsidiary debtor must use opposition to tax execution, not judicial challenge, to contest reversal order facts.

Case Number 097/03
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 a subsidiary debtor cited in a tax execution must file an opposition rather than a judicial challenge to contest the reversal order. The debtor argued that the reversal was based on factual errors regarding their lack of personal fault in the original debtor's insolvency. The court held that the opposition procedure is the exclusive and adequate legal path for such defenses within the execution process.

Legislator headnote

Official

EXECUÇÃO FISCAL. DESPACHO DE REVERSÃO. IMPUGNAÇÃO JUDICIAL. OPOSIÇÃO.

Keywords

AI generated
tax execution procedure subsidiary liability reversal order opposition vs judicial challenge factual error defense tax debt recovery procedural adequacy

Cited Legislation

AI generated
Art. 203.º do Código de Processo Civil
Art. 10.º da Lei n.º 43/2004

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] *

[Nº CONVENCIONAL] JSTA0002256

[Nº DO DOCUMENTO] SA220030430097

[RECORRENTE] A... E OUTROS

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0A9DAB342AAD4E8080256D26003C3189?OpenDocument

SUMÁRIO

O meio processual adequado a utilizar pelo revertido, citado para a execução na qualidade de responsável subsidiário, que intente defender-se mediante invocação de erro nos pressupostos de facto que determinaram o despacho de reversão, por alegada ausência de culpa sua na situação de insuficiência patrimonial do primitivo e originário devedor, é o processo de oposição à execução fiscal e não a impugnação judicial.