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024151 AI generated

Constitutional unconstitutionality of a norm serves as a valid ground for opposing tax execution under CPT Art. 286.1.a.

Case Number 024151
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 opposition to tax execution based on the constitutional unconstitutionality of the challenged norm. The appellant argued that the specific tax provision violated the constitution, while the respondent maintained the execution should proceed. The court ruled that declaring a norm unconstitutional is a sufficient and independent ground to halt the execution process under the relevant procedural code.

Legislator headnote

Official

EXECUÇÃO FISCAL OPOSIÇÃO À EXECUÇÃO FUNDAMENTO DA OPOSIÇÃO INCONSTITUCIONALIDADE

Keywords

AI generated
tax execution opposition constitutional unconstitutionality tax procedure code enforcement suspension administrative court ruling

Cited Legislation

AI generated
Art. 286, 1, a) of the Tax Procedure Code
A inconstitucionalidade de uma norma é fundamento de oposição à execução, com previsão no art. 286, 1, a) do CPT.
Art. 282 of the Constitution

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - OPOSIÇÃO. [LEGISLACAO NACIONAL] CPTRIB91 ART286 N1 A. CONST97 ART282. [ANO DA PUBLICACAO] 99 [DATA DE ENTRADA] 06/09/1999 [Nº CONVENCIONAL] JSTA00052334 [Nº DO DOCUMENTO] SA219991013024151 [OBJECTO] SENT TT1INST LISBOA 3J PER SALTUM. [PRIVACIDADE] 01 [RECORRENTE] LOPES , MANUEL E OUTRO [RECORRIDO 1] FAZENDA PUBLICA [REFERENCIA A DOUTRINA] ALFREDO JOSÉ DE SOUSA CÓDIGO DE PROCESSO TRIBUTÁRIO COMENTADO E ANOTADO 4ED. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E91DC345E9DA64BA802568FC003A0E2B?OpenDocument

SUMÁRIO

A inconstitucionalidade de uma norma é fundamento de oposição à execução, com previsão no art. 286, 1, a) do CPT.