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003176 AI generated

Supreme Administrative Court rules that a debtor bears execution costs when the lawsuit becomes impossible due to a temporary payment deferral.

Case Number 003176
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 unanimously ruled that the debtor must pay execution costs when the underlying lawsuit becomes impossible due to a temporary payment deferral granted by the court. The Fazenda Nacional (National Treasury) sought these costs against Lencatex after the execution proceedings were suspended pending a temporary payment arrangement. The court held that the procedural outcome of the temporary deferral shifted the burden of litigation expenses to the party who benefited from the suspension.

Legislator headnote

Official

EXECUÇÃO FISCAL PAGAMENTO DA QUANTIA EXEQUENDA IMPOSSIBILIDADE SUPERVENIENTE DA LIDE EXTINÇÃO DA INSTANCIA CUSTAS

Keywords

AI generated
execution costs allocation temporary payment deferral impossibility of lawsuit fiscal execution proceedings Civil Procedure Code CPC burden of litigation expenses suspension of execution

Cited Legislation

AI generated
Art. 287 of the Civil Procedure Code (CPC)
Art. 447, n. 1 of the Civil Procedure Code (CPC)
Para o caso da impossibilidade superveniente da lide originada pelo deferimento temporal do pagamento da divida exequenda, obtido pelo executado, cabe a este suportar o pagamento das custas da execução, nos termos do art. 447 do Codigo de Processo Civil (CPC).

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [AREA TEMATICA 2] DIR PROC CIV. [LEGISLACAO NACIONAL] CPC67 ART287 E ART447 N1. [1ª PAG. DE PUBLICACAO DO ACORDAO] 407 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 03/28/1985 [DATA DO APENDICE] 12/05/1986 [Nº CONVENCIONAL] JSTA00003630 [Nº DO DOCUMENTO] SA219850703003176 [OBJECTO] SENT TT1INST PORTO PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] LENCATEX-COMERCIO E INDUSTRIA TEXTEIS LDA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C96DA13367F36DBD802568FC00382ECC?OpenDocument

SUMÁRIO

Para o caso da impossibilidade superveniente da lide originada pelo deferimento temporal do pagamento da divida exequenda, obtido pelo executado, cabe a este suportar o pagamento das custas da execução, nos termos do art. 447 do Codigo de Processo Civil (CPC).