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003443 AI generated

Portuguese court dismisses mandatory appeal for tax credit claim lacking an enforceable title under procedural law.

Case Number 003443
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 mandatory appeal filed by the Public Prosecutor's Office regarding a tax credit claim. The court held that a creditor may only claim credits when possessing an enforceable title, a condition not met in this instance. Consequently, the procedural requirement for the appeal was invalidated due to the absence of a valid legal basis for the claim.

Legislator headnote

Official

RECURSO OBRIGATORIO MINISTERIO PUBLICO DAS CONTRIBUIÇÕES E IMPOSTOS RECLAMAÇÃO DE CREDITOS TITULO EXECUTIVO

Keywords

AI generated
enforceable title requirement mandatory appeal inadmissibility tax credit claim procedure public prosecutor appeal rights executive title validity

Cited Legislation

AI generated
CPC Art. 865
LPTA Art. 226
CPC Art. 155
CPC Art. 156
CPC Art. 230
CPC Art. 256
DL 45006/1963
CCIV Art. 736
CCIV Art. 738
CCIV Art. 743
L 39/78 Art. 226

Cited Case Law

AI generated
AC STA PROC 3803 of 1986/11/19
AC STA PROC 3499 of 1986/11/26

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Full text

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

[AREA TEMATICA 2] DIR PROC CIV.

[LEGISLACAO NACIONAL] CPCI63 ART155 B ART156 D ART230 ART256. DL 45006 DE 1963/04/27. CCIV66 ART736 ART738 N1 ART743 N1. CPC67 ART865 N1 N2. L 39/78 DE 1978/07/05 ART226. LPTA85.

[JURISPRUDENCIA NACIONAL] AC STA PROC3803 DE 1986/11/19. AC STA PROC3499 DE 1986/11/26.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 1367

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 07/26/1985

[DATA DO APENDICE] 12/31/1987

[Nº CONVENCIONAL] JSTA00005981

[Nº DO DOCUMENTO] SA219861210003443

[OBJECTO] SENT TT1INST PER SALTUM.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] BANCO NACIONAL ULTRAMARINO EP

[REFERENCIA A DOUTRINA] LOPES CARDOSO MANUAL DA ACÇÃO EXECUTIVA 3ED PAG505. RODRIGUES BASTOS NOTAS AO CODIGO DE PROCESSO CIVIL VIV PAG99.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CE46D03BCCEC97FD802568FC00384FA7?OpenDocument

SUMÁRIO

I - Ate 1-10-85 (data da entrada em vigor da Lei de Processo), seria sempre caso de recurso obrigatorio logo que a decisão judicial contrariasse posição assumida pelo Ministerio Publico (MP) das contribuições e impostos.

II - So pode reclamar creditos o credor que disponha de titulo exequivel.