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002183 AI generated

Portuguese Supreme Administrative Court rejects opposition to tax execution based on alleged unconstitutional legislative authorization.

Case Number 002183
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court of Portugal dismissed the opposition to tax execution filed by a company against the National Treasury. The company argued that a specific legislative authorization for the debt was unconstitutional under the 1976 Constitution. The court ruled that the cited legal provision did not suffer from constitutional defects and therefore upheld the tax debt's enforceability.

Legislator headnote

Official

RECEITA DE ORGANISMO DE COORDENAÇÃO ECONOMICA AUTORIZAÇÃO LEGISLATIVA INCONSTITUCIONALIDADE ORGANICA ILEGALIDADE DA DIVIDA EXEQUENDA

Keywords

AI generated
tax execution opposition legislative authorization constitutional unconstitutionality fiscal debt enforceability budgetary law principles

Cited Legislation

AI generated
Art. 106(1) and (2) of the Constitution
Art. 167 of the Constitution
Art. 168 of the Constitution
Decreto-Lei 374-L/79, de 10-9
I - Não enferma de inconstitucionalidade a alinea a) do artigo 1 do Decreto-Lei 374-L/79, de 10-9.

Cited Case Law

AI generated
AC STA de 1983/02/09 IN AD N259
[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/09 IN AD N259 PAG1016.
AC STA de 1983/03/09 IN AD N260-261
AC STA DE 1983/03/09 IN AD N260-261 PAG1187.
AC STA de 1983/04/28 IN AD N259
AC STA DE 1983/04/28 IN AD N259 PAG890.

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Full text

[AREA TEMATICA 1] DIR FISC - IMPOSTOS. DIR PROC TRIBUT CONT CONT - OPOSIÇÃO.

[AREA TEMATICA 2] DIR CONST - SISTEM FINANC FISC.

[LEGISLACAO NACIONAL] CONST82 ART106 N1 N2 ART167 O ART168. CCIV66 ART8 N3. CPCI63 ART176 A. L 21-A/79 DE 1979/06/25 ART31. L 43/79 DE 1979/09/07. DL 374-L/79 DE 1979/09/10 ART1 A. D 52/79 DE 1979/06/11. D 74-A/79 DE 1979/07/31. PORT 28/75 DE 1975/01/17.

[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/09 IN AD N259 PAG1016. AC STA DE 1983/03/09 IN AD N260-261 PAG1187. AC STA DE 1983/04/28 IN AD N259 PAG890.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 555

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 04/22/1982

[DATA DO APENDICE] 09/10/1986

[Nº CONVENCIONAL] JSTA00003995

[Nº DO DOCUMENTO] SA219840620002183

[OBJECTO] AC T2INSTCI.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] COMP NAC DE RESINAS SARL

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA A DOUTRINA] CARDOSO DA COSTA SOBRE AS AUTORIZAÇÕES LEGISLATIVAS DA LEI DO ORÇAMENTO IN ESTUDOS EM HOMENAGEM AO PROFESSOR TEIXEIRA RIBEIRO IN BOLETIM DA FACULDADE DE DIREITO DE COIMBRA NESPECIAL PAG408-436.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CD92C5BBFDFFBC26802568FC003832FE?OpenDocument

SUMÁRIO

I - Não enferma de inconstitucionalidade a alinea a) do artigo 1 do Decreto-Lei 374-L/79, de 10-9.

II - Dai ter de improceder a oposição a execução fiscal por divida liquidada a sombra daquele normativo.