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0431/14 AI generated

Bankruptcy declaration does not suspend prescription; it only suspends execution to attach claims to the bankruptcy process.

Case Number 0431/14
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court ruled that the declaration of bankruptcy does not suspend the prescription period for tax claims. Instead, it merely suspends the execution proceedings to attach them to the bankruptcy process where they will run their terms as claims. Consequently, the taxpayer's argument that the prescription was suspended by the bankruptcy declaration was rejected, and the tax authority's position was upheld.

Legislator headnote

Official

PRESCRIÇÃO SUSPENSÃO DA PRESCRIÇÃO FALÊNCIA

Keywords

AI generated
bankruptcy declaration prescription period tax execution suspension of execution attachment of claims fiscal recovery prescription suspension

Cited Legislation

AI generated
CPEREF93 Art. 144
LGT98 Art. 8, n. 2, a
Constitution 1976 Art. 103, n. 2
Civil Code 66 Art. 321, n. 1
Civil Code 66 Art. 297, n. 1
Law 17/2000 Art. 63, n. 3
Law 17/2000 Art. 119

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL.

[LEGISLACAO NACIONAL] CPEREF93. LGT98 ART8 N2 A. CONST76 ART103 N2. CCIV66 ART321 N1 ART297 N1. L 17/2000 DE 2000/08/08 ART63 N3 ART119.

[DATA DE ENTRADA] 04/23/2014

[Nº CONVENCIONAL] JSTA00068951

[Nº DO DOCUMENTO] SAP201410150431

[OBJECTO] AC STA PROC0115/12 AC TCAN PROC141/10.6CECRB.

[RECORRENTE] A............

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/586E89EE0309833980257D78003C4F47?OpenDocument

SUMÁRIO

Na vigência do CPEREF, a declaração de falência não suspende o prazo de prescrição, só determinando a sustação das execuções a fim de serem apensadas ao processo de falência para aí correrem os seus termos como reclamação dos créditos exequendos.