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0979/04 AI generated

Fiscal execution opposition via claim is inadmissible for convolcation when the form is most adequate.

Case Number 0979/04
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court rejected the request to convolute the fiscal execution proceedings based on the opposition to seizure. The taxpayer attempted to use a claim under Articles 276 and 278 of the Fiscal Procedure Code, which the authority argued was the most adequate procedural form. The court held that since the claim was the proper and sufficient vehicle for the opposition, no legal ground existed to convolute the main execution process.

Legislator headnote

Official

EXECUÇÃO FISCAL. OPOSIÇÃO À EXECUÇÃO. RECLAMAÇÃO. CONVOLAÇÃO.

Keywords

AI generated
fiscal execution proceedings opposition to seizure procedural convolcation most adequate form fiscal procedure code

Cited Legislation

AI generated
Art. 276 of the Fiscal Procedure Code
No processo de execução fiscal, a oposição à penhora é deduzida através da reclamação prevista nos artºs. 276º e 278º do C.P.P.T..
Art. 278 of the Fiscal Procedure Code

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL. [LEGISLACAO NACIONAL] LGT98 ART97 N3. CPPTRIB99 ART98 N4 ART276 ART277 N1 ART278. [DATA DE ENTRADA] 10/01/2004 [Nº CONVENCIONAL] JSTA00061657 [Nº DO DOCUMENTO] SA2200410200979 [OBJECTO] SENT TAF SINTRA PER SALTUM. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [REFERENCIA A DOUTRINA] JORGE DE SOUSA CÓDIGO DE PROCEDIMENTO E DE PROCESSO TRIBUTÁRIO ANOTADO 4ED PAG1543. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/431BC5ACAFD418CB80256F3B003EB7EB?OpenDocument

SUMÁRIO Não há lugar à convolação do processo quando a forma usada pelo interessado seja a mais adequada.

No processo de execução fiscal, a oposição à penhora é deduzida através da reclamação prevista nos artºs. 276º e 278º do C.P.P.T..