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021222 AI generated

Supreme Administrative Court dismisses fiscal execution by tax courts for state-guaranteed debt collection under Law 1/73.

Case Number 021222
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 fiscal execution initiated by tax courts against the State for debt arising from a state guarantee. The State argued that tax courts lacked jurisdiction over this specific type of debt, while the opposing party contended otherwise. The court ruled that neither the governing law nor any other statute grants tax courts the authority to coercively collect debts derived from state guarantees.

Legislator headnote

Official

EXECUÇÃO FISCAL CRÉDITO DO ESTADO AVAL DO ESTADO COMPETÊNCIA DOS TRIBUNAIS TRIBUTÁRIOS INCOMPETÊNCIA EM RAZÃO DA MATÉRIA

Keywords

AI generated
fiscal execution jurisdiction state guarantee debt tax court incompetence coercive collection authority administrative law principle

Cited Legislation

AI generated
CPC 61 Art. 101
CPC 61 Art. 102
CT 91 Art. 45
CT 91 Art. 233 n. 2 al. b
CT 91 Art. 233 n. 2 al. c
ETA 84 Art. 5
ETA 84 Art. 62 n. 1 c
LPTA 85 Art. 2
LPTA 85 Art. 3
Law 1/73 Base II n. 1
Law 1/73 Base XII n. 2
CPA 91 Art. 155

Cited Case Law

AI generated
AC STA Proc. 18826 de 1995/03/08

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Full text

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

[LEGISLACAO NACIONAL] CPC61 ART101 ART102. CPTRIB91 ART45 ART233 N2 A B. ETAF84 ART5 ART62 N1 C. LPTA85 ART2 ART3. L 1/73 DE 1973/01/02 BASEII N1 BASEXII N2. CPA91 ART155.

[JURISPRUDENCIA NACIONAL] AC STA PROC18826 DE 1995/03/08.

[ANO DA PUBLICACAO] 97

[DATA DE ENTRADA] 11/06/1996

[Nº CONVENCIONAL] JSTA00047383

[Nº DO DOCUMENTO] SA219970618021222

[OBJECTO] SENT TT1INST BRAGA PER SALTUM.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] FERNANDES , SEBASTIÃO E OUTRA

[REFERENCIA A PARECERES] P CC IN PCC V1 PÁG101.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E0EB47FBA150DEF7802568FC0039BDC9?OpenDocument

SUMÁRIO

I - Os Tribunais Tributários são incompetentes, em razão da matéria, para, em processo de execução fiscal, procederem à cobrança coerciva de dívidas ao Estado derivadas da concessão de aval por parte deste, nos termos da Lei n. 1/73.

II - Na verdade, nem esta lei nem outra qualquer prevêem tal atribuição, directamente ou por equiparação.