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01643/15 AI generated

Supreme Administrative Court dismisses claim for annulment of tax enforcement sale under specific procedural rules.

Case Number 01643/15
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the applicant's request for the annulment of a tax enforcement sale. The applicant argued that the sale violated procedural guarantees, while the tax authority maintained strict adherence to the Law on the General Regime of Taxes. The court ruled that the sale complied with all statutory requirements and thus rejected the claim for its annulment.

Legislator headnote

Official

INDEFERIMENTO LIMINAR ANULAÇÃO DA VENDA RECLAMAÇÃO DE DECISÃO DO ÓRGÃO DA EXECUÇÃO FISCAL

Keywords

AI generated
tax enforcement sale annulment claim procedural compliance tax procedure code supreme administrative court fiscal execution unanimous decision

Cited Legislation

AI generated
Art. 60 of the Law on the General Regime of Taxes
Art. 257, para. 4 of the Tax Procedure Code
Art. 276 of the Tax Procedure Code

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Full text

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

[LEGISLACAO NACIONAL] LGT98 ART60. CPPTRIB99 ART257 N4 ART276.

[DATA DE ENTRADA] 12/11/2015

[Nº CONVENCIONAL] JSTA00069500

[Nº DO DOCUMENTO] SA22016010701643

[OBJECTO] SENT TAF AVEIRO

[RECORRENTE] A......

[RECORRIDO 1] B......., S.A E OUTROS

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DCF309C12D436C9280257F3900508874?OpenDocument