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01194/13 AI generated

Subsidiary liable party can appeal liquidation with new facts even if original debtor's appeal failed.

Case Number 01194/13
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court allowed the subsidiary liable party to file a judicial objection against the tax liquidation despite a prior unsuccessful appeal by the original debtor. While the original debtor's appeal was dismissed, the subsidiary party argued that new facts and evidence justified a separate review. The court ruled that since the subsidiary was not a party to the original appeal, the principle of res judicata did not bar their distinct action based on different factual grounds.

Legislator headnote

Official

RESPONSÁVEL SUBSIDIÁRIO IMPUGNAÇÃO JUDICIAL CASO JULGADO

Keywords

AI generated
subsidiary liability judicial objection res judicata tax liquidation new evidence procedural autonomy tax appeal

Cited Legislation

AI generated
CPC96 Art. 493-498, N.º 2
CPPTRIB99 Art. 99
CPPTRIB99 Art. 129, N.º 1, B
Const. 76 Art. 20
Const. 76 Art. 263
Const. 76 Art. 268, N.º 4
LGT08 Art. 22, N.º 4
LGT08 Art. 24

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT

[LEGISLACAO NACIONAL] CPC96 ART493-498 N2 ART673. CPPTRIB99 ART99 ART129 N1 B. CONST76 ART20 ART263 ART268 N4. LGT08 ART22 N4 ART24.

[DATA DE ENTRADA] 07/02/2013

[Nº CONVENCIONAL] JSTA00068615

[Nº DO DOCUMENTO] SA22014030601194

[OBJECTO] SENT TAF VISEU

[RECORRENTE] A...

[RECORRIDO 1] AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[REFERENCIA A DOUTRINA] LIMA GUERREIRO - LGT ANOTADA PAG127. JORGE DE SOUSA - CÓDIGO DE PROCEDIMENTO E DE PROCESSO TRIBUTÁRIO ANOTADO E COMENTADO 6ED PAG401.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0DFEB2645F4D1FDF80257C9A00375E5E?OpenDocument

SUMÁRIO

Podendo o responsável subsidiário deduzir impugnação judicial contra a liquidação nos mesmos termos da devedora originária, não ocorre caso julgado se, já julgada improcedente impugnação judicial deduzida pela devedora originária, o responsável subsidiário invoca factos semelhantes mas oferecendo novos meios de prova, uma vez que, não tendo tido intervenção nesta impugnação não é abrangido pelos limites do caso julgado.