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0632/08 AI generated

Portuguese court dismisses fiscal execution opposition citing lack of essential title requirements as non-justiciable.

Case Number 0632/08
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 opposition to a fiscal execution filed by a social security management institute. The court held that the absence of essential requirements in the executive title, unproven by documents, constitutes an incurable nullity rather than a valid ground for opposition under the relevant tax code. Consequently, the procedural objection was rejected because it does not fit the statutory categories for challenging the execution process.

Legislator headnote

Official

OPOSIÇÃO À EXECUÇÃO FISCAL FUNDAMENTOS FALTA DE REQUISITOS ESSENCIAIS DO TÍTULO EXECUTIVO

Keywords

AI generated
fiscal execution opposition executive title requirements incurable nullity process social security institute tax code provisions

Cited Legislation

AI generated
L 13/2002 de 2002/02/19 Art. 2 n.º 1
L 13/2002 de 2002/02/19 Art. 4 n.º 2
L 107-D/2003 de 2003/12/31
L 107-D/2003 DE 2003/12/31.
CPPTRIB99 Art. 204 n.º 1, al. i)
CPPTRIB99 Art. 165
CPPTRIB99 Art. 151 n.º 1
CPPTRIB99 Art. 278 n.º 5
CPPTRIB99 Art. 203
CPCI63 Art. 176 G.

Cited Case Law

AI generated
AC STAPLENO PROC1065/05 de 2006/03/29
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC1065/05 DE 2006/03/29.; AC STAPLENO PROC616/07 DE 2008/07/14.; AC STAPLENO PROC364/08 DE 2008/12/17.; AC STJ DE 2003/01/28 IN CJ N166 PAG61.; AC STAPLENO PROC574/04 DE 2005/02/23.; AC STA PROC1178/06 DE 2007/02/28.
AC STAPLENO PROC616/07 de 2008/07/14
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC1065/05 DE 2006/03/29.; AC STAPLENO PROC616/07 DE 2008/07/14.; AC STAPLENO PROC364/08 DE 2008/12/17.; AC STJ DE 2003/01/28 IN CJ N166 PAG61.; AC STAPLENO PROC574/04 DE 2005/02/23.; AC STA PROC1178/06 DE 2007/02/28.
AC STAPLENO PROC364/08 de 2008/12/17
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC1065/05 DE 2006/03/29.; AC STAPLENO PROC616/07 DE 2008/07/14.; AC STAPLENO PROC364/08 DE 2008/12/17.; AC STJ DE 2003/01/28 IN CJ N166 PAG61.; AC STAPLENO PROC574/04 DE 2005/02/23.; AC STA PROC1178/06 DE 2007/02/28.
AC STJ de 2003/01/28 IN CJ n.º 166 pág. 61
AC STAPLENO PROC574/04 de 2005/02/23
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC1065/05 DE 2006/03/29.; AC STAPLENO PROC616/07 DE 2008/07/14.; AC STAPLENO PROC364/08 DE 2008/12/17.; AC STJ DE 2003/01/28 IN CJ N166 PAG61.; AC STAPLENO PROC574/04 DE 2005/02/23.; AC STA PROC1178/06 DE 2007/02/28.
AC STA PROC1178/06 de 2007/02/28
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC1065/05 DE 2006/03/29.; AC STAPLENO PROC616/07 DE 2008/07/14.; AC STAPLENO PROC364/08 DE 2008/12/17.; AC STJ DE 2003/01/28 IN CJ N166 PAG61.; AC STAPLENO PROC574/04 DE 2005/02/23.; AC STA PROC1178/06 DE 2007/02/28.

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Full text

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

[LEGISLACAO NACIONAL] L 13/2002 DE 2002/02/19 ART2 N1 ART4 N2. L 107-D/2003 DE 2003/12/31. CPPTRIB99 ART204 N1 I ART165 ART151 N1 ART278 N5 ART203. CPCI63 ART176 G.

[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC1065/05 DE 2006/03/29.; AC STAPLENO PROC616/07 DE 2008/07/14.; AC STAPLENO PROC364/08 DE 2008/12/17.; AC STJ DE 2003/01/28 IN CJ N166 PAG61.; AC STAPLENO PROC574/04 DE 2005/02/23.; AC STA PROC1178/06 DE 2007/02/28.

[DATA DE ENTRADA] 09/08/2008

[Nº CONVENCIONAL] JSTA00065718

[Nº DO DOCUMENTO] SAP200905060632

[OBJECTO] AC TCA SUL DE 2007/07/03 - AC STA PROC21699 DE 1998/02/18.

[RECORRENTE] A...

[RECORRIDO 1] INST DE GESTÃO FINANCEIRA DA SEGURANÇA SOCIAL

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D3A50CB2F056CB64802575BC00524098?OpenDocument

SUMÁRIO

A falta de requisitos do título executivo, que, quando não puder ser suprida por prova documental, constitui nulidade insanável do processo de execução fiscal - artº 165º, nº 1, al. b) do CPPT -, não constitui fundamento de oposição, não sendo enquadrável na al. i) do nº 1 do seu artº 204º.