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002919 AI generated

Fiscal opposition to tax execution is inadmissible when the tax incidence is not the subject of the specific execution proceeding.

Case Number 002919
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's opposition to the fiscal execution of transaction tax. The taxpayer argued that the tax did not apply to elevator installation services, but the court held that such a defense is procedurally inadmissible in an execution proceeding. The court ruled that the proper venue to challenge the tax's incidence is a separate proceeding, not the execution phase.

Legislator headnote

Official

EXECUÇÃO FISCAL OPOSIÇÃO A EXECUÇÃO IMPOSTO DE TRANSACÇÕES INCIDENCIA PRESTAÇÃO DE SERVIÇOS INSTALAÇÃO DE ELEVADORES

Keywords

AI generated
fiscal execution tax opposition transaction tax procedural admissibility elevator installation tax incidence separate proceeding

Cited Legislation

AI generated
CPCI art. 176, al. a)
CIT art. 1
DL 374-B/79 art. 3, par. 1
Constitution art. 106, n. 2
Constitution art. 108, n. 1

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Full text

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

[LEGISLACAO NACIONAL] CPCI63 ART145 PARUNICO ART176 A ART176 PARUNICO. CIT66 ART1. CIT66 NA REDACÇÃO DO DL 374-B/79 DE 1979/09/10 ART3 PAR1. CONST82 ART106 N2 N3 ART108 N1 N2 N4 ART167 O ART202 B.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 178

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 07/13/1984

[DATA DO APENDICE] 11/27/1985

[Nº CONVENCIONAL] JSTA00003540

[Nº DO DOCUMENTO] SA219850327002919

[OBJECTO] AC T2INSTCI.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] SOC PORTUGUESA DE ASCENSORES SCHINDLER LDA

[RECORRIDO 1] FAZENDA NACIONAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9CB2502FDF951B0C802568FC00382D6C?OpenDocument

SUMÁRIO

I - Não e admissivel oposição a execução fiscal, com base na alinea a) do artigo 176 do CPCI, quando se invoque a não incidencia do imposto a que corresponde a divida exequenda, no caso concreto.

II - Assim sucede quando se pretende discutir, naquela especie processual, a incidencia de imposto de transacções sobre serviços prestados com determinada instalação de elevadores.