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017405 AI generated

Fiscal seizure does not prevent bankruptcy court from suspending and transferring the case for apportionment.

Case Number 017405
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 allowed the Fiscal Authority's request to suspend the tax execution and transfer it to the bankruptcy court. The case involved a tax enforcement action against the administrator of a bankrupt textile factory, where the fiscal authority sought to continue seizing assets despite the bankruptcy proceedings. The court ruled that the existence of a seizure does not legally bar the bankruptcy tribunal from suspending the execution and apportioning the debt among creditors.

Legislator headnote

Official

EXECUÇÃO FISCAL PENHORA FALÊNCIA AVOCAÇÃO SUSTAÇÃO DA EXECUÇÃO FISCAL APENSAÇÃO

Keywords

AI generated
fiscal execution bankruptcy seizure suspension of proceedings apportionment of debt tax enforcement

Cited Legislation

AI generated
Art. 264 of the Tax Procedure Code
Art. 300 of the Tax Procedure Code
Art. 167 of the Commercial Code
Art. 193 of the Commercial Code
Art. 52 of Law 177/86
Art. 1205 of the Civil Procedure Code

Cited Case Law

AI generated
STJ Decision of 1989/06/06
STAPLENO Decision of 1989/05/17
STAPLENO Decision of 1990/10/31
STA Decision PROC13692 of 1993/02/10
STA Decision PROC14451 of 1992/10/14

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Full text

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

[LEGISLACAO NACIONAL] CPTRIB91 ART264 N1 ART300 N1 N2. CPCI63 ART167 ART193. CPCI63 NA REDACÇÃO DO DL 177/86 DE 1986/07/02 ART167 ART193. DL 177/86 DE 1986/07/02 ART52. CPC61 ART1205 N2. CPTRIB91 NA REDACÇÃO DO DL 132/93 DE 1993/04/23 ART300 N1. DL 132/93 DE 1993/04/23 ART4.

[JURISPRUDENCIA NACIONAL] AC STJ DE 1989/06/06 IN BMJ N388 PAG402. AC STAPLENO DE 1989/05/17. AC STAPLENO DE 1990/10/31. AC STA PROC13692 DE 1993/02/10. AC STA PROC14451 DE 1992/10/14. AC STA DE 1992/07/08 IN AD N375 PAG316. AC STA PROC13839 DE 1992/05/06. AC STA PROC13453 DE 1991/06/12. AC STA PROC13037 DE 1991/04/24. AC STA DE 1989/06/06 IN BMJ N388 PAG402. AC STA DE 1988/07/06 IN CTF N379 PAG501.

[ANO DA PUBLICACAO] 93

[DATA DE ENTRADA] 09/15/1993

[Nº CONVENCIONAL] JSTA00040267

[Nº DO DOCUMENTO] SA219931215017405

[OBJECTO] SENT TT1INST PORTO PER SALTUM.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] ADMINISTRADOR DA MASSA FALIDA DA FABRICA DE MALHAS CASFER LDA

[REFERENCIA A DOUTRINA] ALFREDO SOUSA E SILVA PAIXÃO CÓDIGO DE PROCESSO TRIBUTÁRIO ANOTADO PAG372 PAG497-498.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C72F061C594FB7EE802568FC0039022A?OpenDocument

SUMÁRIO

Nos termos das disposições combinadas dos artigos

264 e 300 do CPT, a penhora de bens na execução fiscal, não obsta à sustação desta e posterior avocação e apensação pelo Tribunal da falência.