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021467 AI generated

Fiscal execution of private debt upheld; third-party seizure of rustic property requires prior possession proof.

Case Number 021467
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the third-party objections filed by Benefier-Soc de Construções LDA against the seizure of a rustic property by the Public Treasury. The court held that the Fiscal Execution Code does not violate the Constitution when enforcing private debts of the State and that successful seizure requires proof of possession predating the seizure date. Consequently, the lack of such proof led to the rejection of the third-party claims.

Legislator headnote

Official

EXECUÇÃO FISCAL CRÉDITO DO ESTADO DÍVIDA EXEQUENDA DÍVIDA CIVIL CÓDIGO DE PROCESSO TRIBUTÁRIO INCONSTITUCIONALIDADE MATERIAL EMBARGOS DE TERCEIRO PENHORA PRÉDIO RÚSTICO POSSE

Keywords

AI generated
Fiscal Execution Code Private State Debt Constitutional Validity Third-Party Objections Rustic Property Seizure Proof of Prior Possession Supreme Administrative Court

Cited Legislation

AI generated
Constitution of the Portuguese Republic, Arts. 13 and 18
Fiscal Execution Code No. 91/83, Art. 319
Civil Procedure Code No. 61, Arts. 722 and 1039
Administrative Procedure Code No. 84, Art. 21, No. 4

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Full text

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

[LEGISLACAO NACIONAL] CONST89 ART13 ART18. ETAF84 ART21 N4. CPC61 ART722 ART1039. CPTRIB91 ART319.

[ANO DA PUBLICACAO] 97

[DATA DE ENTRADA] 02/05/1997

[Nº CONVENCIONAL] JSTA00047839

[Nº DO DOCUMENTO] SA219971001021467

[OBJECTO] AC TT2INST.

[PRIVACIDADE] 01

[RECORRENTE] BENIFER-SOC DE CONSTRUÇÕES LDA

[RECORRIDO 1] FAZENDA PUBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F3CDA8EF604CDB32802568FC0039ADE3?OpenDocument

SUMÁRIO

I - O Código de Processo Tributário não viola a Constituição da Républica Portuguesa ao outorgar ao Estado a possibilidade da cobrança coerciva de créditos seus, de natureza privada, através do processo de execução fiscal.

II - Para a procedência dos embargos de terceiro contra a penhora de um prédio rústico é essencialmente a prova de posse deste pelo embargante desde data anterior à dessa penhora.