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024073 AI generated

Portuguese Social Security Court denies succession rights to social security contributions under DL 103/80 Art. 11.

Case Number 024073
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the Fazenda Pública's request to follow the social security contributions of the deceased Carlos Cunha. The court held that Article 11 of Law Decree 103/80 does not grant succession rights to these specific contributions. Consequently, the claim for the general real security privilege was rejected based on the statutory exclusion of succession for social security debts.

Legislator headnote

Official

CRÉDITO DA SEGURANÇA SOCIAL. RECLAMAÇÃO DE CRÉDITOS. PRIVILÉGIO IMOBILIÁRIO GERAL.

Keywords

AI generated
social security contributions succession rights general real security Fazenda Publica DL 103/80 Article 11

Cited Legislation

AI generated
Art. 11 of Law Decree 103/80 of May 9, 1980
Civil Code Art. 66
Civil Code Art. 748

Cited Case Law

AI generated
Supreme Administrative Court Decision of October 22, 1997, Item N432
Supreme Administrative Court Decision of March 13, 1993, Item BMJ N455
Supreme Administrative Court Process 23144 of June 9, 1999
Supreme Administrative Court Process 23242 of June 16, 1999

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Full text

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

[AREA TEMATICA 2] DIR CIV - DIR OBG.

[LEGISLACAO NACIONAL] DL 103/80 DE 1980/05/09 ART11. CCIV66 ART748.

[JURISPRUDENCIA NACIONAL] AC STA DE 1997/10/22 IN AD N432 PAG1445.; AC STA DE 1993/03/13 IN BMJ N455 PAG331.; AC STA PROC23144 DE 1999/06/09.; AC STA PROC23242 DE 1999/06/16.

[DATA DE ENTRADA] 05/19/1999

[Nº CONVENCIONAL] JSTA00053284

[Nº DO DOCUMENTO] SA220000202024073

[OBJECTO] SENT TT1INST PORTO PER SALTUM.

[RECORRENTE] FAZENDA PÚBLICA

[RECORRIDO 1] CUNHA , CARLOS

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/97C9385F53FFDB898025692F00549B98?OpenDocument

SUMÁRIO

O artº 11º do DL 103/80, de 9 de Maio, não confere o direito de sequela às contribuições para a segurança social.