General mortgage privilege prevails over state tax claims but yields to secured creditor's lien under Civil Code.

The Tribunal da Relação do Porto revoked the lower court's decision regarding the priority of claims in an execution proceeding. The appellant argued that their secured debt via lien should supersede the State's tax claims, while the State contended its direct tax privileges took precedence. The court ruled that while the general mortgage privilege under Article 736(1) of the Civil Code generally prevails over state taxes, it yields to a specific creditor's lien established under Articles 666 and 749, thereby granting the appellant's claim priority.