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0882/03 AI generated

Social Security claims with general real security rights are admissible in fiscal execution against the debtor.

Case Number 0882/03
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 allowed the Social Security Institution to claim contributions in fiscal execution proceedings. The debtor argued against the validity of the general real security rights attached to these credits. The court ruled that such credits, possessing general movable and immovable security, are properly subject to fiscal execution against the debtor's assets.

Legislator headnote

Official

CRÉDITO DA SEGURANÇA SOCIAL. RECLAMAÇÃO DE CRÉDITOS. PRIVILÉGIO MOBILIÁRIO GERAL. PRIVILÉGIO IMOBILIÁRIO GERAL. PRIVILÉGIO CREDITÓRIO. CREDOR COM GARANTIA REAL.

Keywords

AI generated
Social Security Credits Fiscal Execution Proceedings General Real Security Employer Contributions Debtor's Assets

Cited Legislation

AI generated
DL 103/80 de 1980/05/09, Art. 10
DL 103/80 de 1980/05/09, Art. 11
CPC 96, Art. 865
CC 66, Art. 733

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [AREA TEMATICA 2] DIR PROC CIV. [LEGISLACAO NACIONAL] DL 103/80 DE 1980/05/09 ART10 ART11. CPC96 ART865. CPPTRIB99 ART246. CCIV66 ART733. [DATA DE ENTRADA] 05/07/2003 [Nº CONVENCIONAL] JSTA00059513 [Nº DO DOCUMENTO] SA2200307020882 [OBJECTO] DESP TT1INST LISBOA 5J PER SALTUM. [RECORRENTE] INST DE GESTÃO FINANCEIRA DA SEGURANÇA SOCIAL [RECORRIDO 1] A... [REFERENCIA A DOUTRINA] SALVADOR COSTA CONCURSO DE CREDORES PAG243 PAG292. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/560E5A262C74BDF080256D60003328D8?OpenDocument

SUMÁRIO

Os créditos da Segurança Social decorrentes de contribuições patronais, gozando de privilégios mobiliário e imobiliário gerais, garantias reais, podem ser reclamados em execução fiscal por créditos de impostos contra o devedor.