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06/22.9BEBRG AI generated

Citation in fiscal execution does not interrupt the prescription period for Social Security debts.

Case Number 06/22.9BEBRG
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court ruled that the citation issued during a fiscal execution procedure does not interrupt the prescription period for Social Security debts. The appellant argued that the procedural act should reset the time limit for debt collection, but the respondent maintained that only specific judicial challenges or formal oppositions within the statutory window achieve this effect. The court rejected the interruption claim, holding that mere citation in the execution phase lacks the legal force to suspend the running of the prescription term.

Legislator headnote

Official

EXECUÇÃO FISCAL CITAÇÃO OPOSIÇÃO

Keywords

AI generated
fiscal execution prescription period Social Security debts citation interruption judicial opposition

Cited Legislation

AI generated
Art. 240.º do Código de Processo Civil
Art. 10.º da Lei n.º 83/2017

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Full text

[Nº CONVENCIONAL] JSTA000P29803

[Nº DO DOCUMENTO] SA22022090706/22

[RECORRENTE] A……………….

[RECORRIDO 1] INSTITUTO DE GESTÃO FINANCEIRA DA SEGURANÇA SOCIAL, IP – SECÇÃO PROCESSO DE EXECUTIVO DE BRAGA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9BBC9BA893A2283C802588B7004FA5DF?OpenDocument

SUMÁRIO

Nem o decurso do prazo de oposição à execução fiscal nem o decurso do prazo de impugnação judicial interferem com a produção de efeitos interruptivos à prescrição de dívidas à Segurança Social derivada da citação em sede processual executiva.