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012630 AI generated

Social security contribution creditor's real estate privilege prevails over prior mortgage under immediate application rules.

Case Number 012630
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 appeal filed by Banco Pinto & Sotto against the enforcement of social security contributions. The court held that the real estate privilege granted to social security creditors applies immediately and takes precedence over a prior mortgage, even if the mortgage was constituted before the relevant laws entered into force. Consequently, the enforcement order was upheld, prioritizing the social security claim over the bank's mortgage rights.

Legislator headnote

Official

EXECUÇÃO FISCAL RECLAMAÇÃO DE CREDITOS CONTRIBUIÇÕES PARA A SEGURANÇA SOCIAL PRIVILEGIO CREDITORIO PRIVILEGIO IMOBILIARIO HIPOTECA GRADUAÇÃO DE CREDITOS

Keywords

AI generated
social security contributions real estate privilege creditor's privilege mortgage priority immediate application enforcement fiscal graduation of credits

Cited Legislation

AI generated
DL 103/80 de 1980/05/09, arts. 10 and 11
DL 512/76 de 1976/07/03, arts. 1 and 2
Civil Code, arts. 66, 12, 2, 733, 746, 748, 751, 759, n. 2

Cited Case Law

AI generated
AC STAP de 1984/04/11, in AD n. 274, p. 1168
AC STA de 1984/07/18, in AP-DR 1986/09/10, p. 648
AC STA de 1984/10/17, in AP-DR 1986/09/10, p. 654
AC STA PROC2581, in AD n. 279, p. 294
AC STA de 1984/11/28, in AD n. 278, p. 193
AC STA de 1985/07/24, in AP-DR 1986/12/05, p. 559
AC STA de 1985/12/18, in BMJ n. 352, p. 250
AC STJ de 1981/11/17, in BMJ n. 311, p. 358

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Full text

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

[AREA TEMATICA 2] DIR CIV.

[LEGISLACAO NACIONAL] DL 103/80 DE 1980/05/09 ART10 ART11. DL 512/76 DE 1976/07/03 ART1 ART2. CCIV66 ART12 N2 ART733 ART746 ART748 ART751 ART759 N2.

[JURISPRUDENCIA NACIONAL] AC STAP DE 1984/04/11 IN AD N274 PAG1168. AC STA DE 1984/07/18 IN AP-DR 1986/09/10 PAG648. AC STA DE 1984/10/17 IN AP-DR 1986/09/10 PAG654. AC STA PROC2581 IN AD N279 PAG294. AC STA DE 1984/11/28 IN AD N278 PAG193. AC STA DE 1985/07/24 IN AP-DR 1986/12/05 PAG559. AC STA DE 1985/12/18 IN BMJ N352 PAG250. AC STJ DE 1981/11/17 IN BMJ N311 PAG358.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 914

[ANO DA PUBLICACAO] 90

[APENDICE] DR

[DATA DE ENTRADA] 04/24/1990

[DATA DO APENDICE] 04/15/1993

[Nº CONVENCIONAL] JSTA00029964

[Nº DO DOCUMENTO] SA219900926012630

[OBJECTO] SENT TT1INST COIMBRA.

[PRIVACIDADE] 01

[RECORRENTE] BANCO PINTO & SOTTO MAYOR EP

[RECORRIDO 1] ELISEU & ELISEUS LDA

[REFERENCIA A DOUTRINA] VAZ SERRA IN RLJ ANO104 PAG200. BAPTISTA MACHADO SOBRE A APLICAÇÃO NO TEMPO DO NOVO CODIGO CIVIL PAG25 PAG28.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CEE82011EF8597E0802568FC0037DF9E?OpenDocument

SUMÁRIO

I - As normas relativas a privilegios creditorios são de aplicação imediata.

II - O privilegio imobiliario concedido aos creditos por contribuições da Segurança Social (arts. 2 do

DL 512/76, de 3-7 e 11 do DL 103/80, de 9-5) prefere a garantia da hipoteca mesmo que esta tenha sido constituido anteriormente a entrada em vigor do DL 103/80.