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013526 AI generated

Portuguese court allows opposition to abstract tax illegality when the underlying contribution lacks legal basis in current law.

Case Number 013526
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal allowed the opposition to the tax liquidation on the grounds of abstract illegality, while rejecting the claim of concrete illegality. The taxpayer argued that the specific tax contribution lacked a valid legal basis in the current statute, whereas the opposing party contended the debt was enforceable under existing regulations. The court ruled that the absence of a current legal provision for the tax constitutes abstract illegity, permitting the opposition despite the lack of concrete procedural flaws.

Legislator headnote

Official

OPOSIÇÃO À EXECUÇÃO FUNDAMENTO DA OPOSIÇÃO LIQUIDAÇÃO ILEGALIDADE CONCRETA ILEGALIDADE ABSTRACTA LEI FISCAL IMPOSTO TAXA

Keywords

AI generated
abstract illegality tax opposition legal basis absence tax liquidation concrete illegality fiscal debt administrative tribunal

Cited Legislation

AI generated
CPC Art. 176-A
CPTRIB Art. 186, n.º 1
CPC Art. 474, n.º 1

Cited Case Law

AI generated
AC STA de 1971/01/13 IN AP-DG 1972/09/28
[JURISPRUDENCIA NACIONAL] AC STA DE 1971/01/13 IN AP-DG 1972/09/28.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - OPOSIÇÃO. [LEGISLACAO NACIONAL] CPCI63 ART176 A. CPTRIB91 ART186 N1. CPC67 ART474 N1 C. [JURISPRUDENCIA NACIONAL] AC STA DE 1971/01/13 IN AP-DG 1972/09/28. [ANO DA PUBLICACAO] 92 [DATA DE ENTRADA] 05/15/1991 [Nº CONVENCIONAL] JSTA00035797 [Nº DO DOCUMENTO] SA219920930013526 [OBJECTO] SENT TT1INST PORTO PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] A D OLIVEIRA MAGALHÃES-EXPORTADORA SA [RECORRIDO 1] FAZENDA PUBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/577AF266537519DF802568FC0038FA4E?OpenDocument

SUMÁRIO I - Não constitui fundamento da oposição a ilegalidade concreta da liquidação;

II - Representa, todavia, fundamento de oposição a ilegalidade abstracta da dívida exequenda, em virtude de não existir na lei em vigor a contribuição, imposto ou taxa de que provém.