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016623 AI generated

Portuguese court allows tax execution on gifted property despite third-party privilege, limiting tax to proportional value.

Case Number 016623
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 permitted the National Treasury to execute assets transferred gratuitously to a third party, overriding the third party's real security privilege. The Treasury argued that such assets remain subject to tax enforcement, while the third party claimed the privilege exempted them from execution. The court ruled that execution is valid but restricted the tax liability to the proportional value of the assets currently held by the third party.

Legislator headnote

Official

IMPOSTO SOBRE SUCESSÕES E DOAÇÕES PRIVILEGIO IMOBILIARIO PENHORA RESPONSABILIDADE FISCAL EXECUÇÃO FISCAL

Keywords

AI generated
succession and donations tax real security privilege fiscal execution gratuitous transfer proportional value limitation third party rights National Treasury enforcement

Cited Legislation

AI generated
Art. 6 of the Decree of May 24, 1911
Art. 130 of the Succession and Donations Tax Code
Art. 42(2) of the Fiscal Execution Code
Art. 107 of the Fiscal Execution Code

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Full text

[AREA TEMATICA 1] DIR FISC - SUCESSÕES DOAÇÕES.

[LEGISLACAO NACIONAL] CSISD58 ART130. CODIGO DAS EXECUÇÕES FISCAIS ART42 PAR2 ART107.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 559

[ANO DA PUBLICACAO] 72

[APENDICE] DG

[DATA DE ENTRADA] 01/14/1972

[DATA DO APENDICE] 12/10/1973

[Nº CONVENCIONAL] JSTA00016467

[Nº DO DOCUMENTO] SA219720614016623

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] ESTEVES , ANTONIO

[REFERENCIA PUBLICACAO 1] AD N132 ANOXI PAG1745

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/91DB04AF918D5552802568FC00372DFD?OpenDocument

SUMÁRIO

Podem ser executados, ainda que tenham passado para poder de terceiro, merce do privilegio mobiliario ou imobiliario conferido pelo artigo 6 do Decreto de

24 de Maio de 1911 a Fazenda Nacional, os bens objecto de transmissão a titulo gratuito, sendo, porem, o privilegio restrito ao imposto que proporcionalmente se tiver por liquidado em atenção ao valor dos bens em poder do terceiro contra quem reverteu a execução.