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003682 AI generated

Portuguese court rules executed debtor pays court costs when settling tax debt via extra-judicial agreement.

Case Number 003682
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 ruled that the executed party, not the public authority, bears the court costs when a tax debt is regularized through an extra-judicial agreement. The Fazenda Pública (Public Treasury) sought to shift these expenses to the debtor, Terrovia-Lda, who had accepted multiple letters to settle its obligation with the Social Security center. The court held that since the debt was extinguished by the debtor's voluntary act of regularization, the procedural costs must remain with the party who initiated the execution proceedings.

Legislator headnote

Official

CUSTAS PAGAMENTO EXECUÇÃO FISCAL ACORDO EXTRA-JUDICIAL

Keywords

AI generated
tax execution costs extra-judicial agreement social security debt public treasury liability procedural expenses allocation

Cited Legislation

AI generated
CPC Art. 288, n.º 1
CPC Art. 446
DL 275/82

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] CPC67 ART288 N1 C ART446. DL 275/82 DE 1982/07/15. [1ª PAG. DE PUBLICACAO DO ACORDAO] 1069 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 01/14/1986 [DATA DO APENDICE] 12/31/1987 [Nº CONVENCIONAL] JSTA00005893 [Nº DO DOCUMENTO] SA219861015003682 [OBJECTO] SENT TT1INST PORTO PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] TERROVIA-CONSTRUÇÕES CIVIS E OBRAS PUBLICAS LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/984239D89B8C76DF802568FC00384E69?OpenDocument

SUMÁRIO

E responsavel pelas custas do processo o executado que, no decurso da execução, regulariza a sua divida para com o centro regional de segurança social atraves do aceite de varias letras.