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0362/14.2BEVIS 0345/18 AI generated

Supreme Administrative Court admits exceptional review to interpret LGT Art. 23(7) regarding insufficient seized assets for debt reversal.

Case Number 0362/14.2BEVIS 0345/18
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 admitted an exceptional review of a lower court decision regarding the interpretation of Article 23(7) of the LGT. The authority argued that the debtor lacked sufficient seized assets to justify debt reversal, while the debtor contended otherwise. The court granted admission due to the fundamental social relevance of interpreting this provision in light of asset insufficiency.

Legislator headnote

Official

RECURSO DE REVISTA EXCEPCIONAL ADMISSÃO

Keywords

AI generated
exceptional review admission insufficient seized assets debt reversal reversal LG Article 23 social relevance fundamental

Cited Legislation

AI generated
Art. 23.º n.º 7 da LGT

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Full text

[Nº CONVENCIONAL] JSTA000P23772

[Nº DO DOCUMENTO] SA2201810240362/14

[RECORRENTE] AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] A...

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EE63DD2C1B6FF7B08025833600436741?OpenDocument

SUMÁRIO

Atenta a relevância social fundamental da questão decidenda, justifica-se a admissão de recurso excepcional de revista de acórdão do TCA no qual se convoca a interpretação do disposto no n.º 7 do artigo 23.º da LGT em consonância com o pressuposto legal da reversão fundada insuficiência dos bens penhoráveis do devedor.