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0204/13 AI generated

Claim dismissed because the claimant lacks standing to challenge a seizure affecting only a third party's property.

Case Number 0204/13
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the claimant's request to annul a tax enforcement seizure. The court found that the seized property belonged to a third party and was registered in their name before the seizure occurred. Consequently, the claimant had no legal interest in opposing the act as it did not affect their own rights.

Legislator headnote

Official

RECLAMAÇÃO DE ACTO PRATICADO PELO ÓRGÃO DA EXECUÇÃO FISCAL PENHORA PRESSUPOSTOS PROCESSUAIS

Keywords

AI generated
standing to sue tax enforcement seizure third party property legal interest requirement procedural prerequisites

Cited Legislation

AI generated
Art. 276º CPPT

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Full text

[Nº CONVENCIONAL] JSTA000P15413

[Nº DO DOCUMENTO] SA2201303060204

[RECORRENTE] A......

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/1407EEE2A534872A80257B360042D2AC?OpenDocument

SUMÁRIO

Sendo a fracção penhorada propriedade de terceira pessoa, e estando registada a favor da mesma, antes do registo da penhora e da dedução da reclamação do acto de penhora da referida fracção, carece o recorrente de legitimidade para intervir na reclamação, por falta de interesse em reagir contra a penhora, uma vez que esta não afecta a sua esfera jurídica, não se verificando o pressuposto vertido no art. 276º do CPPT.