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015827 AI generated

Tax court dismisses third-party objections to tax execution due to lack of proof for installment sales contract or document loss.

Case Number 015827
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court rejected the third-party objections filed by Mecanocostura against the tax authority's enforcement action. The appellant failed to provide evidence of a sales contract or prove the alleged loss of the document, despite being notified to do so. Consequently, the court ruled that the objections could not proceed and were dismissed summarily.

Legislator headnote

Official

EXECUÇÃO FISCAL EMBARGOS DE TERCEIRO REJEIÇÃO LIMINAR PROVA VENDA A PRESTAÇÕES

Keywords

AI generated
tax enforcement execution third party objections summary rejection ruling installment sales contract document loss proof

Cited Legislation

AI generated
DL 490/71 de 1971/11/10 Art. 2 n.º 1
CPC 67 Art. 684 n.º 3
CPC 67 Art. 690 n.º 3
CCIV 66 Art. 342
CCIV 66 Art. 376
CCIV 66 Art. 396

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] DL 490/71 DE 1971/11/10 ART2 N1. CPC67 ART684 N3 ART690 N3. CCIV66 ART342 ART376 ART396. [ANO DA PUBLICACAO] 95 [DATA DE ENTRADA] 01/06/1993 [Nº CONVENCIONAL] JSTA00044596 [Nº DO DOCUMENTO] SA219951031015827 [OBJECTO] SENT TT1INST. [PRIVACIDADE] 01 [RECORRENTE] MECANOCOSTURA-EQUIPAMENTO PARA A INDUSTRIA DE CONFECÇÕES LDA [RECORRIDO 1] FAZENDA PUBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CEF3446BDFEF57BA802568FC00394B4A?OpenDocument

SUMÁRIO

Se a embargante não provou a existência de contrato de venda a prestações nem apresentou qualquer prova do alegado extravio do documento, apesar de, para tanto, ter sido notificada, é manifesto que os embargos não podem prosseguir, devendo ser liminarmente rejeitados.