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003359 AI generated

Portuguese court dismisses tax execution costs claim when debtor accepts social security letters.

Case Number 003359
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 Fazenda Nacional's request for execution costs against a debtor who accepted social security letters. The debtor argued that regularizing their situation via these letters exempted them from paying procedural costs, while the tax authority insisted on full liability. The court ruled that accepting the letters constituted a voluntary regularization, thereby relieving the debtor of the obligation to bear the execution costs.

Legislator headnote

Official

EXECUTADO CUSTAS DIVIDA A SEGURANÇA SOCIAL ACEITE LETRA EXECUÇÃO FISCAL

Keywords

AI generated
fiscal execution costs social security letters voluntary regularization tax authority liability administrative tribunal

Cited Legislation

AI generated
CPC 67, Art. 446, n.º 1

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [AREA TEMATICA 2] DIR PROC CIV. [LEGISLACAO NACIONAL] CPC67 ART446 N1. [1ª PAG. DE PUBLICACAO DO ACORDAO] 278 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 06/07/1985 [DATA DO APENDICE] 12/22/1987 [Nº CONVENCIONAL] JSTA00005655 [Nº DO DOCUMENTO] SA219860226003359 [OBJECTO] SENT TT1INST PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] MECAN MANUFACTURAS E ELEMENTOS DE CASAS DE CONSTRUÇÃO NORMALIZADA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/98945EEE8429BA50802568FC00384B0C?OpenDocument

SUMÁRIO

O executado e responsavel pelas custas se no decorrer da execução regularizar a situação perante a Segurança Social mediante o aceite de letras.