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0547/08 AI generated

Portuguese court holds tax seizure does not violate retention right; creditor must claim within execution.

Case Number 0547/08
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 third-party retention rights appeal filed by a private creditor against a tax authority's seizure of real estate. The creditor argued that the seizure infringed upon their statutory right to retain property until payment, while the tax authority contended that the seizure was a standard procedural step to secure all enforceable debts. The court ruled that the retention right is not violated by the seizure itself, as the proper remedy is to assert the claim within the ongoing execution process to ensure equitable gradation of payments.

Legislator headnote

Official

EMBARGOS DE TERCEIRO DIREITO DE RETENÇÃO PRIVILÉGIO IMOBILIÁRIO EXECUÇÃO FISCAL

Keywords

AI generated
right of retention tax execution property seizure third party rights graduation of debts enforceable claims procedural remedy

Cited Legislation

AI generated
CCIV Art. 744, N.º 2
CPC Art. 351

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] CCIV66 ART744 N2. CIMSISD91 ART130. CPC96 ART351. [DATA DE ENTRADA] 06/19/2008 [Nº CONVENCIONAL] JSTA00065637 [Nº DO DOCUMENTO] SA2200903110547 [OBJECTO] SENT TAF SINTRA PER SALTUM. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D2FFC65431C11C5F80257582003E352F?OpenDocument

SUMÁRIO

O direito de retenção não é ofendido por penhora em processo executivo, sendo, pelo contrário, o caminho para a reclamação do crédito respectivo no desenvolvimento desse processo, garantindo a penhora todos os créditos exequendos, a graduar oportunamente em vista do respectivo pagamento.