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022849 AI generated

Administrative court dismisses jurisdictional appeal when appellant attacks only one of two cumulative execution reversal grounds.

Case Number 022849
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal dismissed the jurisdictional appeal filed by the Public Treasury against a tax execution reversal decision. The appellant challenged the court's finding that the debtor lacked assets, but explicitly agreed with the court's conclusion regarding the existence of a special real estate privilege. The court ruled that since the reversal of execution requires both the absence of assets and the existence of the privilege as cumulative conditions, attacking only one element does not justify the appeal's admissibility.

Legislator headnote

Official

REVERSÃO DE EXECUÇÃO FUNDAMENTO RECURSO JURISDICIONAL ÂMBITO DO RECURSO

Keywords

AI generated
jurisdictional appeal admissibility cumulative execution reversal requirements tax execution reversal absence of debtor assets special real estate privilege

Cited Legislation

AI generated
Art. 147 of the Code of Civil Procedure
Art. 243 of the Tax Procedure Code

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL / REC JURISDICIONAL. [LEGISLACAO NACIONAL] CPCI63 ART147. CPTRIB91 ART243. [ANO DA PUBLICACAO] 98 [DATA DE ENTRADA] 06/03/1998 [Nº CONVENCIONAL] JSTA00050344 [Nº DO DOCUMENTO] SA219981104022849 [OBJECTO] SENT TT1INST PORTO DE 1998/03/23 PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] FERREIRA , MARIA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8C70C2C109B809D6802568FC0039BEC5?OpenDocument

SUMÁRIO

Decidindo a sentença serem requisitos cumulativos da reversão da execução, nos termos do art. 147 do CPCI, a falta de bens do originário devedor ou dos seus sucessores e a existência de privilégio imobiliário especial com a inerente sequela, o recurso dela interposto improcede necessariamente se a recorrente apenas ataca a decisão, quanto à decidida não existência daquele segundo fundamento ou pressuposto, expressamente concordando com a não verificação do primeiro.