Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
0357/10 AI generated

Third-party objections dismissed because debt collection via credit seizure extinguishes the seizure act and the lawsuit object.

Case Number 0357/10
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the third-party objections filed by the applicant against the tax authority's enforcement action. The applicant argued that their rights were infringed by the seizure of a credit, but the court held that collecting the full debt amount through this seizure automatically extinguishes the seizure act itself. Consequently, the lawsuit lacks an object since the enforcement has been completed, and the objections cannot be filed after the executive process is terminated.

Legislator headnote

Official

EMBARGOS DE TERCEIRO EXECUÇÃO FISCAL EXTINÇÃO DA DÍVIDA EXEQUENDA PENHORA DE CRÉDITO

Keywords

AI generated
third-party objections tax enforcement procedure credit seizure extinction lack of object executive process termination

Cited Legislation

AI generated
Art. 167 of the Tax Procedure Code
Art. 237 of the Tax Procedure Code
Art. 261, n.º 1 of the Tax Procedure Code

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

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

[LEGISLACAO NACIONAL] CPPTRIB99 ART167 ART237 ART261 N1.

[DATA DE ENTRADA] 04/27/2010

[Nº CONVENCIONAL] JSTA00066922

[Nº DO DOCUMENTO] SA2201104130357

[OBJECTO] SENT TAF BRAGA PER SALTUM.

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA E OUTRO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/6AE3FA0FFDF4D3F7802578730033ADFB?OpenDocument

SUMÁRIO

I - Os embargos de terceiro não têm por finalidade a averiguação e declaração de direitos ou responsabilidades, mas a extinção de acto ou o levantamento de diligência que o embargante considera ofensiva da sua posse ou incompatível com o direito a que se arroga.

II - A arrecadação, através da penhora de direitos de créditos, de quantia suficiente para solver a dívida exequenda e a sua aplicação no pagamento da dívida, consome e extingue esse acto de penhora, tornando impossível a lide de embargos de terceiro, por carência de objecto.

III - Esse meio processual também não pode ser instaurado após a extinção do processo executivo.