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0344/23.3BELRS AI generated

Portuguese court rules voluntary mortgage guarantees for tax suspension must match maximum registered value limits.

Case Number 0344/23.3BELRS
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 unanimously allowed the appeal against the tax authority's refusal to suspend a fiscal execution. The authority argued that the voluntary mortgage provided was insufficient, while the taxpayer contended it met the legal requirements. The court ruled that the guarantee must not exceed the maximum value permitted by Article 199(6) of the Tax Procedure Code, adjusted for the specific registered amount in the case of a voluntary mortgage.

Legislator headnote

Official

GARANTIAS HIPOTECA VOLUNTÁRIA

Keywords

AI generated
voluntary mortgage guarantee fiscal execution suspension tax procedure code limits registered property value cap suitable guarantee requirement tax authority refusal administrative appeal outcome

Cited Legislation

AI generated
Art. 199.º, n.º 6 do CPPT

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT [AREA TEMATICA 2] EXEC FISCAL [LEGISLACAO NACIONAL] ART. 199.º, N.º 6, CPPT [Nº CONVENCIONAL] JSTA00071824 [Nº DO DOCUMENTO] SA2202402280344/23 [OBJECTO] AC TCAS [RECORRENTE] AT – AUTORIDADE TRIBUTÁRIA E ADUANEIRA [RECORRIDO 1] AA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/1539B409F8CCA3C480258AD2003F1D2F?OpenDocument

SUMÁRIO

A “garantia idónea”, como meio, legal, de suspender uma execução fiscal, tem, em qualquer das modalidades de prestação (nominadas ou não), como limite, exigido, inegociável, o cumprimento do valor, no máximo, permitido calcular a coberto do disposto no artigo 199.º n.º 6 do Código de Procedimento e de Processo Tributário (CPPT), com acréscimo, no caso da hipoteca voluntária, de o mesmo corresponder, ser igual, ao montante máximo assegurado, segundo o pertinente registo predial.