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002600 AI generated

Supreme Administrative Court rules that contribution and tax courts have jurisdiction over social housing debt executions.

Case Number 002600
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 unanimously upheld the jurisdiction of contribution and tax courts over fiscal executions for debts owed to the Social Housing Institution. The Fazenda Nacional challenged this competence, arguing that the nature of the debt required a different judicial forum. The court rejected this argument, establishing that the specific subject matter of social housing contributions mandates exclusive jurisdiction within the specialized contribution and tax tribunals.

Legislator headnote

Official

EXECUÇÃO FISCAL COMPETENCIA DOS TRIBUNAIS DAS CONTRIBUIÇÕES E IMPOSTOS DIVIDA DE CONTRIBUIÇÕES A CASA DO POVO CASA DO POVO INSTITUIÇÃO DE PREVIDENCIA SOCIAL

Keywords

AI generated
fiscal execution jurisdiction social housing contributions contribution and tax courts competence of specialized tribunals executive debt collection

Cited Legislation

AI generated
DL 511/76 de 1976/07/03 Art. 1(1)
DL 511/76 de 1976/07/03 Art. 8(1)
DL 348/80 de 1980/09/03 Art. 1
DL 348/80 de 1980/09/03 Art. 5(1)
DL 348/80 de 1980/09/03 Art. 8
L. 2115 de 1962/06/18
L. 2144 de 1969/05/29 BIII
D. 445/70 de 1970/09/02
D. 174-B/75 de 1975/04/01

Cited Case Law

AI generated
AC STA PROC2534 de 1983/10/26
[JURISPRUDENCIA NACIONAL] AC STA PROC2534 DE 1983/10/26.
AC STA PROC2558 de 1983/10/26
AC STA PROC2558 DE 1983/10/26.
AC STA PROC2547 de 1983/12/14
AC STA PROC2547 DE 1983/12/14.
AC STA PROC2556 de 1984/01/04
AC STA PROC2556 DE 1984/01/04.
AC STA PROC2571 de 1984/01/18
AC STA PROC2571 DE 1984/01/18.

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Full text

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

[AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB.

[LEGISLACAO NACIONAL] DL 511/76 DE 1976/07/03 ART1 N1 ART8 N1. LOTJ77 ART66 I N. LOTJ77 ART66 I NA REDACÇÃO DO DL 348/80 DE 1980/09/03 ART1. DL 348/80 DE 1980/09/03 ART5 N1 ART8. L 2115 DE 1962/06/18. L 2144 DE 1969/05/29 BIII. D 445/70 DE 1970/09/02. D 174-B/75 DE 1975/04/01.

[JURISPRUDENCIA NACIONAL] AC STA PROC2534 DE 1983/10/26. AC STA PROC2558 DE 1983/10/26. AC STA PROC2547 DE 1983/12/14. AC STA PROC2556 DE 1984/01/04. AC STA PROC2571 DE 1984/01/18.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 406

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 07/08/1983

[DATA DO APENDICE] 09/10/1986

[Nº CONVENCIONAL] JSTA00003944

[Nº DO DOCUMENTO] SA219840516002600

[OBJECTO] AC T2INSTCI.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] CARY , JOSE

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F80E7BFD07466BF0802568FC0038326D?OpenDocument

SUMÁRIO

Os tribunais das contribuições e impostos são competentes, em razão da materia, para as execuções por dividas de contribuições para as casas do povo.