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0150476 AI generated

Court partially allowed appeal; extrajudicial settlement tax exemption does not apply to pending cases. Tax exemption for extrajudicial settlements does not apply to pending cases under Art. 73(7) of Budget Law 3-B/00.

Case Number 0150476
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal da Relação do Porto partially allowed the appeal regarding the exemption of court costs for an extrajudicial settlement. The appellant argued that the special tax exemption in the 2000 Budget Law applied to their pending case, while the opposing party contended it was limited to concluded matters. The court ruled that the legislative intent to clear backlogs did not extend to cases still in progress, thereby denying the exemption for the current proceedings.

Legislator headnote

Official

CUSTAS TAXA DE JUSTIÇA TRANSACÇÃO ISENÇÃO

Keywords

AI generated
extrajudicial settlement court costs exemption Budget Law 2000 pending proceedings tax relief limitation

Cited Legislation

AI generated
Art. 73 n.7 of the Budget Law 3-B/00 of April 4, 2000
Article 451 of the Code of Civil Procedure 1995
Article 916 of the Code of Civil Procedure 1995

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Full text

[Nº CONVENCIONAL] JTRP00031117

[Nº DO DOCUMENTO] RP200105210150476

[PRIVACIDADE] 1

[PROCESSO NO TRIBUNAL RECORRIDO] 385/98

[TEXTO INTEGRAL] N

[TRIBUNAL RECORRIDO] T J CHAVES 1J

[URL] https://www.dgsi.pt/jtrp.nsf/56a6e7121657f91e80257cda00381fdf/F4443BEE80497BA280256ADA00315F9F?OpenDocument

SUMÁRIO

O artigo 73 n.7 da Lei n.3-B/00, de 4 de Abril - Lei do Orçamento do Estado para 2000 -, que prevê incentivos excepcionais para o descongestionamento das pendências processuais, não excepciona os casos de transacção extrajudicial.