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018741 AI generated

Portuguese court holds concrete tax liquidation illegality is not a valid fiscal execution objection unless under specific CPT provisions.

Case Number 018741
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 taxpayer's opposition to a fiscal execution based on alleged concrete illegality in the tax liquidation. The court ruled that such concrete defects do not constitute a valid ground for opposing execution, reserving this exception only for specific scenarios defined in Article 286(g) of the Tax Procedure Code. Instead, the court determined that non-incidence of tax is a typical ground for judicial challenge under Article 120, not for blocking execution.

Legislator headnote

Official

EXECUÇÃO FISCAL OPOSIÇÃO À EXECUÇÃO IMPUGNAÇÃO JUDICIAL ILEGALIDADE ABSTRACTA ILEGALIDADE CONCRETA

Keywords

AI generated
fiscal execution opposition concrete tax illegality abstract illegality tax liquidation defect CPT Article 286 tax procedure code judicial challenge ground

Cited Legislation

AI generated
Art. 43 CIMV65
Art. 286 CPTRIB91

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Full text

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

[LEGISLACAO NACIONAL] CIMV65 ART43. CPTRIB91 ART286.

[ANO DA PUBLICACAO] 96

[DATA DE ENTRADA] 11/09/1994

[Nº CONVENCIONAL] JSTA00045200

[Nº DO DOCUMENTO] SA219960313018741

[OBJECTO] SENT TT1INST.

[PRIVACIDADE] 01

[RECORRENTE] QUINTA DE BEMPOSTA-TURISMO SA

[RECORRIDO 1] FAZENDA PUBLICA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F49CDF808FEDD7C9802568FC0039DDBC?OpenDocument

SUMÁRIO

I - Não constitui fundamento de oposição à execução fiscal, em geral, a ilegalidade em concreto da liquidação, salvo o caso da alínea g) do artigo 286 do Código de Processo Tributário (CPT).

II - A não incidência do imposto não enforma a ilegalidade abstracta prevista na alínea a) daquele compêndio adjectivo, sendo antes fundamento típico da impugnação judicial - artigo 120 do CPT.