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01279/03 AI generated

Portuguese Supreme Administrative Court rules First Instance Tax Courts have jurisdiction over emergency agricultural debt collection.

Case Number 01279/03
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 unanimously upheld the jurisdiction of First Instance Tax Courts to handle coercive collection of debts arising from the Emergency Agricultural Credit. The Recurrent argued against this competence, while the Public Treasury maintained the specific statutory authority of these tribunals for such debts. The court ruled that the specialized nature of the debt mandates First Instance Tax Courts, establishing their exclusive competence for this specific collection matter.

Legislator headnote

Official

CRÉDITO AGRÍCOLA DE EMERGÊNCIA. COMPETÊNCIA DOS TRIBUNAIS TRIBUTÁRIOS DE 1 INSTÂNCIA. COBRANÇA COERCIVA. PRESCRIÇÃO DA DÍVIDA.

Keywords

AI generated
Emergency Agricultural Credit Tax Court Jurisdiction Coercive Collection Prescription Period First Instance Competence

Cited Legislation

AI generated
Decree-Law 272/81, Art. 1
Decree-Law 58/77, Art. 1
Civil Code, Art. 309
Civil Code, Art. 323
Civil Code, Art. 325

Cited Case Law

AI generated
AC TC 80/03
[JURISPRUDENCIA NACIONAL] AC TC 80/03 IN DR IIS DE 2003/03/21.

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Full text

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

[LEGISLACAO NACIONAL] ETAF85 ART62 N1. DL 58/77 DE 1977/02/21 ART1. DL 272/81 DE 1981/09/28 ART1. LGT98 ART103 ART48 N3. CCIV66 ART309 ART323 N1 ART326 N1 ART325.

[JURISPRUDENCIA NACIONAL] AC TC 80/03 IN DR IIS DE 2003/03/21.

[DATA DE ENTRADA] 07/11/2003

[Nº CONVENCIONAL] JSTA00060158

[Nº DO DOCUMENTO] SA22003120301279

[OBJECTO] SENT TT1INST SANTARÉM.

[RECORRENTE] A...

[RECORRIDO 1] FAZENDA PÚBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8ACE637E68FFBA8680256DFD00566A6D?OpenDocument

SUMÁRIO

I - Os Tribunais Tributários de 1ª Inst. são competentes, em razão da matéria, para cobrança coerciva de dívidas provenientes do Crédito Agrícola de Emergência, nos termos do dec-lei 272/81, de 28-9 que deu nova redacção ao artº 1º do dec-lei 58/77, de 21-02.

II - O prazo de prescrição, de tais dividas é o geral, de 20 anos, previsto no artº 309 do Cód. Civil interrompendo-se nos termos dos seus artºs 323 e 325.