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014549 AI generated

Portuguese court rules tax execution stays apply immediately to pending cases upon special recovery law entry into force.

Case Number 014549
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 statutory stay of tax execution proceedings applies immediately to cases pending at the time the special recovery law entered into force. The Fazenda Pública argued for a different interpretation, but the court held that the legislative intent was to cover all existing executions without delay. Consequently, the stay order was confirmed to ensure uniform application of the new procedural regime.

Legislator headnote

Official

PROCESSO ESPECIAL DE RECUPERAÇÃO DE EMPRESA SUSTAÇÃO DA EXECUÇÃO FISCAL APLICAÇÃO DA LEI NO TEMPO

Keywords

AI generated
tax execution stay special recovery law pending proceedings immediate application administrative procedure code fiscal enforcement procedural suspension

Cited Legislation

AI generated
Art. 167 of the Code of Administrative Procedure (as amended by Art. 52 of Decree-Law 177/86)
Art. 8 of Decree-Law 177/86
Art. 52 of Decree-Law 177/86
Impostos, na redacção que lhe foi imprimida pelo art. 52 do Dec.
Art. 264 of the Code of Tax Procedure

Cited Case Law

AI generated
Supreme Administrative Court, 1991/04/10, N360
Supreme Administrative Court, 1993/02/17, Proc. 15215

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Full text

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

[LEGISLACAO NACIONAL] CPCI63 NA REDACÇÃO DO DL 177/86 DE 1986/07/02 ART167 ART193. DL 177/86 DE 1986/07/02 ART8 ART52. CPTRIB91 ART264.

[JURISPRUDENCIA NACIONAL] AC STAPLENO DE 1991/04/10 IN AD N360 PAG1405.; AC STA PROC15215 DE 1993/02/17.

[ANO DA PUBLICACAO] 93

[DATA DE ENTRADA] 06/09/1992

[Nº CONVENCIONAL] JSTA00037262

[Nº DO DOCUMENTO] SA219930225014549

[OBJECTO] SENT TT1INST PORTO PER SALTUM.

[PRIVACIDADE] 1

[RECORRENTE] E D FERREIRINHA § IRMÃO-MOTORES E MAQUINAS EFI SARL

[RECORRIDO 1] FAZENDA PUBLICA

[REFERENCIA PUBLICACAO 1] AD N380-381 ANOXXXII PAG906

[REFERENCIA A DOUTRINA] ALFREDO SOUSA E OUTRO CÓDIGO DE PROCESSO TRIBUTÁRIO COMENTADO E ANOTADO PAG496.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CBECCCC9EB5D44C9802568FC00399CE8?OpenDocument

SUMÁRIO

O art. 167 do Cód. Proc. Cont. Impostos, na redacção que lhe foi imprimida pelo art. 52 do Dec. - Lei n. 177/86, de 2 Julho, que determinou a sustação dos processos de execução fiscal para serem avocados pelo tribunal onde pendesse o processo especial de recuperação da empresa, aplicou-se desde logo às execuções pendentes à data de entrada em vigor daquele diploma.