Sentença no S.T.A.
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 242-245 |
Page 242
SUPREMO TRIBUNAL ADMINISTRATIVO
1.1. Armando Pinheiro Jorge, residente em França, recorre da sentença da Mm.ª Juíza do 2º Juízo do Tribunal Administrativo e Fiscal do Porto que julgou improcedente a oposição deduzida contra a execução fiscal instaurada para cobrança de dívida de imposto sobre o rendimento das pessoas singulares (IRS).
Formula as seguintes conclusões:
"o alegado pelo ora recorrente com vista à procedência da oposição à execução, foi o fundamento da ilegitimidade previsto na al. b), do nº 1, do art. 204º do C.P.P.T e não o da al. a), do mesmo dispositivo, como vem mencionado na decisão proferida no tribunal a quo;
como, para a pretendida cobrança de I.R.S., a Administração Tributária teve como assente o recebimento de juros por parte do aqui recorrente, provado que estes não entraram na esfera patrimonial deste, falece ao Fisco matéria tributável sobre que possa incidir qualquer ónus;
hipótese em que deve a oposição à execução ser julgada procedente;
com base no fundamento previsto na al. b), do nº 1, do art. 204º do C.P.P.T.;
ou seja, da ilegitimidade do oponente e aqui recorrente, pelo facto de não ter auferido durante o período a que respeita a dívida exequenda, qualquer proveito passível de pagamento de I.R.S.;
e como ficou provado em 1ª instância designadamente, até mesmo dado como facto provado na decisão recorrida.
Salvo o devido respeito, o que falta à decisão do tribunal a quo para vencimento da oposição à execução é tão-somente o enquadramento jurídico do provado - na al. b), do nº 1, do art. 204º do C.P.P.T. e não na al. a), do mesmo normativo - razão pela qual se decidiu pelo presente recurso na versão per saltum".
1.2. A Fazenda Pública não contra-alega.
Page 243
1.3. O Exmº Procurador-Geral Adjunto junto deste Tribunal é de parecer que o recurso não merece provimento, estribando-se em "entendimento antigo e firme, a prevalecer, da jurisprudência e da doutrina".
1.4. O processo tem os vistos dos Exmºs. Adjuntos.
2. Vem provada a matéria de facto que se segue:
"Foi instaurada execução contra o oponente por dívidas relativas a IRS, na importância total de euros 54.579,40.
Por contrato datado de 02.08.993, o oponente outorgou num contrato de mútuo com Maria da Conceição da Fonseca e Costa Nadais, mediante o qual declarou emprestar-lhe sessenta milhões de escudos pelo prazo de um ano, renovável e sem vencimento de juros.
Por escritura pública outorgada em...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- O Processo de Execução Fiscal
- Formulário
- Petição de oposição à execução
- Outra petição de oposição à execução
- Outra petição de oposição à execução
- Requerimento de suspensão da execução
- Petição de embargos de terceiro
- Requerimento sobre falta de cumprimento do artigo 189º do C.P.P.T
- Despacho sobre o requerimento anterior
- Reclamação
- Oposição à execução
- Despacho liminar sobre reclamação
- Requerimento de suspensão da execução
- Notificação desigando data para venda judicial
- Exposição-requerimento sobre a notificação anterior
- Inquirição de testemunhas
- Alegações
- Notificação sobre a suspensão da execução
- Sentença em 1.ª instância
- Requerimento de intenção de recurso
- Despacho de recepção de recurso
- Alegações para S.T.A.
- Sentença no S.T.A.
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Os assinantes podem ver as versões revisadas da legislação com emendas
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.