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003000 AI generated

Supreme Administrative Court declares tax title void due to lack of essential requirements, absolving the instance. Fiscal execution dismissed. Nullity known ex officio.

Case Number 003000
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 against Mr. Eurico Matos, ruling that the tax title lacked essential requirements. The Court held that such nullity is absolute and must be known ex officio, regardless of whether the defect was raised by the parties. Consequently, the instance was absolved, and the fiscal execution was extinguished without further proceedings.

Legislator headnote

Official

EXECUÇÃO FISCAL TITULO EXECUTIVO NULIDADE ABSOLUTA ABSOLVIÇÃO DA INSTANCIA

Keywords

AI generated
fiscal execution absolute nullity executive title ex officio knowledge extinction of instance tax title requirements absolution of instance

Cited Legislation

AI generated
CPC Art. 76, para. 3
Art. 153
Art. 176, B
DL 38292/51, Art. 5, para. único

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] CPCI63 ART76 PAR3 B ART153 ART176 B. DL 38292 DE 1951/06/08 ART5 PARUNICO. [1ª PAG. DE PUBLICACAO DO ACORDAO] 143 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 11/23/1984 [DATA DO APENDICE] 11/27/1985 [Nº CONVENCIONAL] JSTA00003531 [Nº DO DOCUMENTO] SA219850306003000 [OBJECTO] AC T2INSTCI. [PAGINA] 0 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] MATOS , EURICO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/ECF6B16D2E4F34C6802568FC00382D52?OpenDocument

SUMÁRIO

A falta de requisitos essenciais do titulo executivo constitui nulidade a conhecer oficiosamente, a todo o tempo, e determinante, ultrapassada a fase liminar do controle dos pressupostos processuais, da absolvição da instancia do executado.