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9620974 AI generated

Portuguese court rules social security contribution credits have general mortgage privilege ranking after state taxes.

Case Number 9620974
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal da Relação do Porto annulled a previous decision regarding the ranking of social security contribution credits. The appellant argued for a specific priority order, while the opposing party contended for a different sequence based on existing laws. The court established that these credits possess a general mortgage privilege ranking immediately after state taxes and before local authority taxes, covering interest without time limits.

Legislator headnote

Official

CONTRIBUIÇÃO PARA A SEGURANÇA SOCIAL CENTRO REGIONAL DE SEGURANÇA SOCIAL CRÉDITO DA SEGURANÇA SOCIAL GRADUAÇÃO DE CRÉDITOS PRIVILÉGIO CREDITÓRIO JUROS DE MORA

Keywords

AI generated
social security contributions mortgage privilege ranking state tax priority local authority taxes interest on arrears graduation of credits general mortgage privilege

Cited Legislation

AI generated
Art. 747, n.º 1, a da Lei de Código Civil
DL 103/80 de 1980/05/09, Art. 10, 11, 12, 13, 14
DL 411/91 de 1991/10/17, Art. 16
CPTRIB91, Art. 34, 259

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Full text

[DATA DEC. RECORRIDA] 05/13/1996

[Nº CONVENCIONAL] JTRP00023056

[Nº DO DOCUMENTO] RP199806169620974

[PRIVACIDADE] 1

[PROCESSO NO TRIBUNAL RECORRIDO] 92-D/93

[TEXTO INTEGRAL] N

[TRIBUNAL RECORRIDO] T J AMARANTE 2J

[URL] https://www.dgsi.pt/jtrp.nsf/56a6e7121657f91e80257cda00381fdf/02FB6DF35E04EB448025686B006716EE?OpenDocument

SUMÁRIO

I - Os créditos por dívida de contribuições ao Centro Regional de Segurança Social gozam de privilégio mobiliário geral e devem ser graduados logo após os créditos por impostos do Estado e antes dos créditos por impostos das autarquias locais, privilégio aquele que abrange os juros de mora sem qualquer limitação temporal, salvo o caso de prescrição.