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010599 AI generated

Portuguese court dismisses subsidiary liability claim against managers due to tax execution interruption breaking prescription.

Case Number 010599
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 by the commercial agency against the public treasury regarding subsidiary liability. The court held that the initiation of tax execution interrupted the prescription period, thereby preventing the managers from invoking the statute of limitations. Consequently, the specific guarantee mechanism of the managers' liability was not applicable under the cited fiscal law provisions. The decision affirms that procedural acts in tax enforcement preserve the creditor's right against responsible parties.

Legislator headnote

Official

EXECUÇÃO FISCAL REVERSÃO DE EXECUÇÃO RESPONSABILIDADE SUBSIDIARIA PRESCRIÇÃO SOCIO GERENTE FIANÇA RECURSO PER SALTUM

Keywords

AI generated
tax execution interruption prescription period subsidiary liability managers responsibility fiscal guarantee

Cited Legislation

AI generated
DL 512/76 de 1976/07/03 Art. 4
CPCI Art. 16
CPCI Art. 27 par. 1

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Full text

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

[LEGISLACAO NACIONAL] DL 512/76 DE 1976/07/03 ART4. CPCI63 ART16 ART27 PAR1.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 508

[ANO DA PUBLICACAO] 90

[APENDICE] DR

[DATA DE ENTRADA] 05/17/1989

[DATA DO APENDICE] 04/15/1993

[Nº CONVENCIONAL] JSTA00028046

[Nº DO DOCUMENTO] SA219900523010599

[OBJECTO] SENT TT1INST PER SALTUM.

[PRIVACIDADE] 01

[RECORRENTE] AGENCIA COMERCIAL DINAMARQUESA DE REPRESENTAÇÕES E INDUSTRIA LDA

[RECORRIDO 1] FAZENDA PUBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/6170CB557AD5B224802568FC0037A2AB?OpenDocument

SUMÁRIO

Tendo presente a especial estruturação do instituto da responsabilização dos socios gerentes em que a motivação não e apenas garantistica não e viavel o apelo a regra propria da figura da fiança.

Interrompida a prescrição por virtude da instauração do processo executivo esse facto reflecte-se tambem quanto ao responsavel entretanto chamado a execução.