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0101/05 AI generated

Portuguese court allows execution reversal due to debtor's insufficient assets under LGT and CPPT.

Case Number 0101/05
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 of Portugal allowed the reversal of an execution proceeding against the Public Treasury. The court found that the debtor's assets were manifestly insufficient to cover the debt and accrued interest, contrary to previous practices under the CPT. Relying on Articles 23 of the LGT and 153 of the CPPT, the court established that execution can be reversed when the debtor's patrimony is demonstrably inadequate.

Legislator headnote

Official

OPOSIÇÃO À EXECUÇÃO. REVERSÃO. EXCUSSÃO DO PATRIMÓNIO.

Keywords

AI generated
execution reversal insufficient assets public treasury debt patrimony exhaustion LGT provisions CPPT rules Portuguese law

Cited Legislation

AI generated
Art. 23 LGT
Art. 153 CPPT

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Full text

[AREA TEMATICA 1] *

[Nº CONVENCIONAL] JSTA0005297

[Nº DO DOCUMENTO] SA2200504270101

[RECORRENTE] A..

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5E996C068610F2F080256FF7003CACD9?OpenDocument

SUMÁRIO

I - De acordo com o artigo 23º da LGT e 153º do CPPT é possível, ao contrário do que acontecia no âmbito do CPT, reverter a execução face à insuficiência do património do originário devedor.

II - Ocorre fundada insuficiência do património do devedor quando se verifique pelos elementos recolhidos que o seu valor é manifestamente insuficiente para o pagamento da dívida exequenda e acrescido.