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01087/02 AI generated

Opposition to tax execution based on concrete illegality is inadmissible if the liquidation act is contestable in the objection process.

Case Number 01087/02
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the opposition to the tax execution filed by the taxpayer against the public authority. The taxpayer argued the liquidation act was concretely illegal, while the authority contended the proper remedy was the objection process. The court ruled that since the liquidation act could be challenged in the objection proceedings, the opposition based on concrete illegality was procedurally inadmissible.

Legislator headnote

Official

OPOSIÇÃO À EXECUÇÃO. ILEGALIDADE DE LIQUIDAÇÃO. FUNDAMENTOS. ILEGALIDADE CONCRETA.

Keywords

AI generated
opposition to execution concrete illegality tax liquidation act objection process procedural inadmissibility tax administration supreme administrative court

Cited Legislation

AI generated
CPTRIB91 Art. 286-A
CPPTRIB99 Art. 204, n. 1, a, h

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - OPOSIÇÃO. [LEGISLACAO NACIONAL] CPTRIB91 ART286 A G. CPPTRIB99 ART204 N1 A H. [DATA DE ENTRADA] 06/20/2002 [Nº CONVENCIONAL] JSTA00058541 [Nº DO DOCUMENTO] SA22002120401087 [OBJECTO] SENT TT1INST DE SETÚBAL. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/14ED2FDDB02B834980256C92004C821D?OpenDocument

SUMÁRIO

Não pode a oposição fundamentar-se na ilegalidade concreta da liquidação sempre que o acto tributário da liquidação possa ser contestado no processo de impugnação.