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003213 AI generated

Portuguese court dismisses tax execution costs when the debtor settles debt extrajudicially, causing the lawsuit's purpose to vanish.

Case Number 003213
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 Fazenda Nacional's request for execution costs against a cooperative that settled its social security debt extrajudicially. The court found that the debtor's failure to pay initially triggered the execution, but the subsequent agreement rendered the lawsuit's purpose obsolete. Consequently, the court ruled that the debtor, who caused the execution, bears the costs despite the extrajudicial settlement.

Legislator headnote

Official

EXECUÇÃO FISCAL PAGAMENTO DA QUANTIA EXEQUENDA INUTILIDADE SUPERVENIENTE DA LIDE CUSTAS

Keywords

AI generated
tax execution costs extrajudicial settlement inutility of lawsuit social security debt debtor liability Portuguese civil procedure execution title

Cited Legislation

AI generated
CPC Art. 144
CCIV Art. 840
CPC Art. 300
CPC Art. 440
CPC Art. 446
CPC Art. 447
CPC Art. 449
CPC Art. 801
DL 103/80 Art. 5
DL 275/82 Art. 4

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Full text

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

[AREA TEMATICA 2] DIR PROC CIV.

[LEGISLACAO NACIONAL] CPCI63 ART144 ART153. CCIV66 ART840 N1. CPC67 ART300 N1 N2 N3 ART440 ART446 N1 N2 ART447 N1 ART449 ART801. DL 103/80 DE 1980/05/09 ART5 N3 ART18 N1. DL 275/82 DE 1982/07/15 ART4 N2.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 420

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 04/19/1985

[DATA DO APENDICE] 12/05/1986

[Nº CONVENCIONAL] JSTA00003638

[Nº DO DOCUMENTO] SA219850703003213

[OBJECTO] SENT TT1INST 1J PORTO PER SALTUM.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] CEAPE-COOP ESTUDOS ARQUITECTURA E PLANEAMENTO E ENG

[REFERENCIA A DOUTRINA] ALBERTO DOS REIS IN RLJ ANO77 PAG262. MANUEL DE ANDRADE NOÇÕES ELEMENTARES DE PROCESSO CIVIL 1956 PAG326 PAG335. ALBERTO DOS REIS CODIGO DE PROCESSO CIVIL ANOTADO VII PAG208.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DD779B686ADE285C802568FC00382EDE?OpenDocument

SUMÁRIO

E exclusivo responsavel pelas custas da execução a executada que, tendo obtido acordo extrajudicial para pagamento de divida de quotizações a Previdencia, leva a inutilidade superveniente da lide, ja que foi ela quem deu causa a execução quando não efectuou o pagamento de tais quotizações na epoca legal e obrigou a extracção do correspondente titulo executivo.