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012623 AI generated

Tax execution opposition dismissed; facts cannot challenge concrete legality of debt liquidation.

Case Number 012623
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the taxpayer's opposition to fiscal execution, ruling that the executed party cannot raise facts to challenge the concrete legality of the debt liquidation. The taxpayer, Telecine-Moro-Soc, attempted to contest the enforcement based on alleged irregularities in the liquidation process. The court held that such arguments are inadmissible in this procedural stage, as the specific legality of the liquidation must be addressed through separate legal channels.

Legislator headnote

Official

OPOSIÇÃO A EXECUÇÃO DIVIDA EXEQUENDA ILEGALIDADE DE LIQUIDAÇÃO ILEGALIDADE CONCRETA

Keywords

AI generated
fiscal execution opposition concrete legality challenge debt liquidation review procedural inadmissibility tax enforcement limitation

Cited Legislation

AI generated
CPC/63 Art. 145 parágrafo único
CPC/63 Art. 176 a.g.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - OPOSIÇÃO. [LEGISLACAO NACIONAL] CPCI63 ART145 PARUNICO ART176 A G. [ANO DA PUBLICACAO] 91 [DATA DE ENTRADA] 04/24/1990 [Nº CONVENCIONAL] JSTA00032275 [Nº DO DOCUMENTO] SA219910313012623 [OBJECTO] SENT TT1INST PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] TELECINE-MORO-SOC PRODUTORA DE FILMES SARL [RECORRIDO 1] FAZENDA PUBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8CE89D73A9212295802568FC0037F3CD?OpenDocument

SUMÁRIO

Na oposição a execução fiscal não pode o executado alegar factos que levem directa ou indirectamente a apreciação da legalidade em concreto da liquidação da divida exequenda.