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085362 AI generated

Simulated asset transfer to evade taxes does not grant standing to a minor interested party to claim nullity.

Case Number 085362
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the appeal regarding the nullity of an asset transfer within an inheritance proceeding. The plaintiff, a minor interested party, sought to invalidate the transaction, but the court found the simulation was solely intended to deceive the state regarding tax obligations. Consequently, the court ruled that the minor lacked the legal standing to challenge the act because the fraudulent intent was directed exclusively at the fisc.

Legislator headnote

Official

NEGÓCIO JURÍDICO SIMULAÇÃO LEGITIMIDADE

Keywords

AI generated
legal standing tax fraud simulation inheritance proceedings minor interested party nullity of act

Cited Legislation

AI generated
Código Civil, Art. 166
Código Civil, Art. 240

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Full text

[Nº CONVENCIONAL] JSTJ00021742

[Nº DO DOCUMENTO] SJ199412140853622

[PRIVACIDADE] 1

[PROCESSO NO TRIBUNAL RECURSO] 23630

[TEXTO INTEGRAL] N

[TRIBUNAL RECURSO] T REL PORTO

[URL] https://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/6CCFE5F54B95B91F802568FC003ADED2?OpenDocument

SUMÁRIO

Tendo-se provado que a simulação de valores em adjudicação de bens, a vários interessados em inventário, apenas teve como objectivo enganar o Estado em matéria fiscal, e não uma interessada menor, esta não tem legitimidade para invocar a respectiva nulidade.