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004109 AI generated

Portuguese court holds that the 1986 law exempting interest applies retroactively to pre-existing social security debts.

Case Number 004109
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court ruled that the 1986 law exempting interest on social security debts applies retroactively to debts incurred before its enactment. The Fazenda Pública sought to collect interest on a pre-existing debt, while the defendant argued the new exemption should cover it. The court decided the exemption applies retroactively because the law's wording implies a general rule intended to benefit all relevant debts regardless of timing.

Legislator headnote

Official

EXECUÇÃO FISCAL DIVIDA A PREVIDENCIA REGULARIZAÇÃO DA DIVIDA EXEQUENDA JUROS MORATORIOS

Keywords

AI generated
retroactive application social security debt interest exemption fiscal execution mora interest Supreme Administrative Court Portuguese law

Cited Legislation

AI generated
Dec-Lei 20-D/86, Art. 2, n. 1
1 do art. 2 do Dec-Lei 20-D/86, de 13-2, abrange as dividas pagas anteriormente a entrada em vigor daquele diploma.
Dec-Lei 20-D/86, Art. 2, n. 6
1 do art. 2 do Dec-Lei 20-D/86, de 13-2, abrange as dividas pagas anteriormente a entrada em vigor daquele diploma.
Dec-Lei 20-D/86, Art. 7, n. 4
Dec-Lei 20-D/86, Art. 1, n. 1, a, b
Dec-Lei 20-D/86, Art. 1, n. 2
Civil Code, Art. 66, n. 2, 3

Cited Case Law

AI generated
AC STA PROC 3996, 1986/10/08

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [AREA TEMATICA 2] DIR CIV. [LEGISLACAO NACIONAL] DL 20-D/86 DE 1986/02/13 ART1 N1 A B N6 ART2 N1 ART7 N4. CCIV66 ART9 N2 N3. [JURISPRUDENCIA NACIONAL] AC STA PROC3996 DE 1986/10/08. [1ª PAG. DE PUBLICACAO DO ACORDAO] 1478 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 09/08/1986 [DATA DO APENDICE] 12/31/1987 [Nº CONVENCIONAL] JSTA00006018 [Nº DO DOCUMENTO] SA219861217004109 [OBJECTO] SENT TT1INST 4J LISBOA PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] OLIVEIRA , JOSE [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CF3858ABD503C597802568FC0038500D?OpenDocument

SUMÁRIO

A inexigibilidade de juros de mora estabelecida no n. 1 do art. 2 do Dec-Lei 20-D/86, de 13-2, abrange as dividas pagas anteriormente a entrada em vigor daquele diploma.