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022825 AI generated

Portuguese court holds municipal tax execution opposition does not require prior necessary summary process.

Case Number 022825
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 ruled that the opposition to municipal tax execution does not require a preceding necessary summary process. The appellant argued that Article 22, paragraph 2, of Law 1/87 mandated such a prerequisite, while the respondent maintained the statute did not cover this specific scenario. The court decided against the appellant, determining the law does not contemplate this procedural requirement for municipal tax cases.

Legislator headnote

Official

EXECUÇÃO FISCAL OPOSIÇÃO Á EXECUÇÃO FINANÇAS LOCAIS RECLAMAÇÃO NECESSÁRIA PROCESSO GRACIOSO

Keywords

AI generated
municipal tax execution opposition procedure summary process requirement necessary summary process public revenue collection

Cited Legislation

AI generated
Art. 22, n.º 2 of Law 1/87 of 6/1/1987
Art. 285 of the Code of Tax Procedure
Art. 289 of the Code of Tax Procedure
Art. 290 of the Code of Tax Procedure

Cited Case Law

AI generated
AC STA PROC13830 of 1992/02/19
AC STA PROC13782 of 1992/03/04
AC STA PROC13818 of 1992/03/04
AC STA PROC13862 of 1992/03/01

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXECUÇÃO FISCAL / OPOSIÇÃO.

[LEGISLACAO NACIONAL] L 1/87 DE 1987/01/06 NA REDACÇÃO DO DL 470-B/88 DE 1988/12/09 ART22 N2. CPTRIB91 ART285 ART289 ART290.

[JURISPRUDENCIA NACIONAL] AC STA PROC13830 DE 1992/02/19. AC STA PROC13782 DE 1992/03/04. AC STA PROC13818 DE 1992/03/04. AC STA PROC13862 DE 1992/03/01.

[ANO DA PUBLICACAO] 98

[DATA DE ENTRADA] 05/27/1998

[Nº CONVENCIONAL] JSTA00049984

[Nº DO DOCUMENTO] SA219980930022825

[OBJECTO] SENT TT1INST BRAGA PER SALTUM.

[PRIVACIDADE] 01

[RECORRENTE] TRANSPORTES DE CARGA E RECOVIERA DE GUIMARÃES LDA

[RECORRIDO 1] FAZENDA PUBLICA

[REFERENCIA A DOUTRINA] ALFREDO JOSÉ DE SOUSA E OUTRO CÓDIGO DE PROCESSO TRIBUTÁRIO COMENTADO E ANOTADO 2ED PAG563 NOTA2.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0E4530B809DF7EAC802568FC0039B8CB?OpenDocument

SUMÁRIO

I - O artigo 22, 2, da Lei n. 1/87, de 6/1, não contempla o processo de oposição à execução fiscal de receita publica municipal.

II - Como assim, não tem ele de ser precedido de processo gracioso necessário.