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003133 AI generated

Portuguese court rules only real security creditors participate in tax auction when only one property is seized.

Case Number 003133
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 allowed the tax authority's request to admit only creditors with real security in the auction of a single seized property. The court held that under the Civil Procedure Code, when only one immovable is encumbered, only those with real guarantees may participate in the creditor's meeting. This decision clarifies that the privilege of real estate security operates strictly within the parameters of the Civil Code for such specific auction scenarios.

Legislator headnote

Official

EXECUÇÃO FISCAL CONCURSO DE CREDORES PRIVILEGIO IMOBILIARIO

Keywords

AI generated
tax execution auction real security creditors single property seizure creditor's meeting admission immovable property privilege

Cited Legislation

AI generated
Article 226 of the Civil Procedure Code
Article 744, paragraph 1 of the Civil Code
artigo 744 do CC
II - O privilegio creditorio imobiliario so funciona nos parametros do artigo 744 do CC.

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [AREA TEMATICA 2] DIR CIV - DIR OBG. [LEGISLACAO NACIONAL] CPCI63 ART226. CCIV66 ART744 N1. [1ª PAG. DE PUBLICACAO DO ACORDAO] 403 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 03/20/1985 [DATA DO APENDICE] 12/05/1986 [Nº CONVENCIONAL] JSTA00003627 [Nº DO DOCUMENTO] SA219850703003133 [OBJECTO] SENT TT1INST PORTO PER SALTUM. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SANTOS , ANTONIO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DECDADEF5E85C9D2802568FC00382EC6?OpenDocument

SUMÁRIO

I - Penhorado unicamente um imovel em processo de execução fiscal, ao respectivo concurso so podem ser admitidos os creditos que gozem de garantia real (artigo

226 do CPCI). II - O privilegio creditorio imobiliario so funciona nos parametros do artigo 744 do CC.