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002567 AI generated

Supreme Administrative Court dismisses opposition to fiscal execution, ruling liquidation includes tax assessment.

Case Number 002567
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 opposition filed by Aguiar & Dias LDA against the Fazenda Nacional's fiscal execution. The court held that the term 'liquidation of the enforceable debt' in the Commercial and Industrial Tax Code encompasses both the tax assessment and the subsequent liquidation process. Consequently, the court refused to examine the specific manner in which the collectible amount or taxable profit was determined during the assessment phase.

Legislator headnote

Official

IMPOSTO DE COMERCIO E INDUSTRIA EXECUÇÃO FISCAL DIVIDA EXEQUENDA LANÇAMENTO LIQUIDAÇÃO MATERIA COLECTAVEL

Keywords

AI generated
fiscal execution opposition tax assessment scope commercial industrial tax enforceable debt liquidation procedural limitation

Cited Legislation

AI generated
CPCI Art. 145
CPCI Art. 176, alínea g)
CPCI Art. 176, alínea f)
CPCI Art. 181
CCI Art. 22
CCI Art. 70
CCI Art. 72
CCI Art. 78
CCI Art. 79
CCI Art. 136, par. 1
CCI Art. 138

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Full text

[AREA TEMATICA 1] DIR FISC - COMERCIO INDUSTRIA. DIR PROC TRIBUT CONT.

[LEGISLACAO NACIONAL] CPCI63 ART145 PARUNICO ART176 A F G ART181 PARUNICO. CCI63 ART22 - ART70 ART72 ART78 ART79 ART136 PAR1 ART138.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 52

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 06/09/1983

[DATA DO APENDICE] 08/14/1986

[Nº CONVENCIONAL] JSTA00003831

[Nº DO DOCUMENTO] SA219840118002567

[OBJECTO] AC T2INSTCI.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] AGUIAR & DIAS LDA

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA PUBLICACAO 1] AD N275 ANOXXIII PAG1269

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/15FEF9EACD2DB180802568FC00383100?OpenDocument

SUMÁRIO

I - A expressão "liquidação da divida exequenda", usada na alinea g) do artigo 176 do CPCI, e de interpretar-se no sentido de abranger tanto o lançamento como a liquidação propriamente dita.

II - Dai que na oposição a execução fiscal se não possa conhecer da forma como foi apurada a materia colectavel ou fixado o lucro tributavel do contribuinte.