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003342 AI generated

Portuguese Supreme Administrative Court dismisses appeal for nullity due to lack of reasoning in a fiscal execution order.

Case Number 003342
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 appeal filed by Norma-Soc de Estudos against a judicial order from the Fiscal Execution. The lower court's order, which declared the instance concluded due to the debt's unenforceability and ordered the defendant to pay costs, was challenged for being entirely devoid of reasoning. The court ruled that the lack of substantive justification did not warrant the nullity of the procedural act.

Legislator headnote

Official

DESPACHO JUDICIAL FUNDAMENTAÇÃO

Keywords

AI generated
fiscal execution proceedings lack of reasoning nullity of judicial order procedural conclusion costs allocation implicit reasoning administrative appeal

Cited Legislation

AI generated
CPC 67 Art. 158
CPC 67 Art. 659
CPC 67 Art. 668
CPCI 63 Art. 1
ETAF 84 Art. 21

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [AREA TEMATICA 2] DIR PROC CIV. [LEGISLACAO NACIONAL] CPC67 ART158 ART659 ART668 N1 B. CPCI63 ART1 C. ETAF84 ART21. [1ª PAG. DE PUBLICACAO DO ACORDAO] 640 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 06/03/1985 [DATA DO APENDICE] 12/12/1986 [Nº CONVENCIONAL] JSTA00003757 [Nº DO DOCUMENTO] SA219851030003342 [OBJECTO] SENT TT1INST PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] NORMA-SOC DE ESTUDOS PARA O DESENVOLVIMENTO DE EMPRESAS SARL [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/586D2F0B454F00F0802568FC00383016?OpenDocument

SUMÁRIO

E nulo, por falta de fundamentação (in totum) o despacho que, em resposta a promoção do MP para declarar-se a absolvição da instancia, por inexigibilidade superveniente da divida exequenda, e condenação do executado nas custas, se limita aos termos: "A conta."