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003157 AI generated

Supreme Court dismisses fiscal execution appeal when debtor regularizes debt via Social Security letter acceptance.

Case Number 003157
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 Fiscal Authority's appeal regarding the execution of a debt owed by a company to the Social Security system. The debtor had previously failed to regularize its situation but subsequently accepted multiple letters of debt, thereby settling the obligation. The court ruled that this subsequent regularization extinguished the basis for the ongoing fiscal execution proceedings.

Legislator headnote

Official

EXECUÇÃO FISCAL DIVIDA A SEGURANÇA SOCIAL CUSTAS REGULARIZAÇÃO DA DIVIDA EXEQUENDA ACEITE LETRA

Keywords

AI generated
fiscal execution termination Social Security debt regularization letter acceptance extinguishment executed debt clearance fiscal appeal dismissal

Cited Legislation

AI generated
DL 103/80 de 1980/05/09 Art. 25
CPC 67 Art. 446

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [AREA TEMATICA 2] DIR PROC CIV. [LEGISLACAO NACIONAL] DL 103/80 DE 1980/05/09 ART25. CPC67 ART446. [1ª PAG. DE PUBLICACAO DO ACORDAO] 505 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 03/25/1985 [DATA DO APENDICE] 12/05/1986 [Nº CONVENCIONAL] JSTA00003689 [Nº DO DOCUMENTO] SA219850717003157 [OBJECTO] SENT TT1INST PORTO PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] OTA-ORGANIZAÇÃO TECNICA ABRASIVOS LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9EC2CBF2B8E5F0B0802568FC00382F5C?OpenDocument

SUMÁRIO

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