Conclusão
Autor | Cristina Kellem Silveira Costa Fernandes |
Páginas | 91-93 |
Page 91
O Processo de Execução no âmbito da Segurança Social destina-se a concretizar de forma coerciva a cobrança das dívidas contraídas perante as instituições de SS, particularmente as resultantes do não pagamento de contribuições e quotizações os juros daí decorrentes. Chama-nos atenção especial uma vez que possui características de grande simplicidade, de modo a torná-lo mais célere e seguro, ao mesmo tempo que lhe é aplicável, com as necessárias particularidades, os princípios e soluções presentes na execução fiscal, oriundas da LGT e CPPT, por força do previsto no artigo 6.º do DL n.º 42/2001 de 9/02.
Ainda que a experiência demonstre que na prática as coisas possam não correr desta maneira, todo o processo está dominado, na sua configuração, pela preocupação de afastar formalidades dispensáveis e desburocratização de soluções.55
Os prazos para que os intervenientes da execução actuem são reduzidos, a citação de credores é feita depois da venda, e a lei prevê o prazo máximo de um ano para que a execução seja concluída. Enquanto as oposições só suspendem o prosseguimento do processo se o pagamento da dívida estiver garantido. Page 92
Outro aspecto particular que merece ser realçado é que grande parte da actuação na execução judicial, está a cargo do próprio sistema de SS, e não ao tribunal.56
Outro facto de particular singularidade e interesse no Processo de Execução prende-se com o facto de que não é estritamente necessário que o mesmo tenha como destino certo o Tribunal, já que grande parte e até a sua possível conclusão podem decorrer de forma simplesmente administrativa, através das secções de Processo Executivo. Mesmo que para concluir o fim a que se des- tina e caso não seja efectuado pagamento voluntário, torne-se necessário avançar para a penhora de bens do executado.
Em uma visão muito simplista podemos dizer que o processo de execução das dívidas à Segurança Social é um processo Administrativo na sua essência e que só vai a barra dos tribunais competentes em última instância.
A execução apoia-se num título (executivo), documento que por força da Lei vai desencadear o processo tão gravoso como a execução. Apesar de avisado da dívida e de haver hipótese para proceder ao pagamento sob pena de se proceder à penhora de bens para serem vendidos, o devedor pode contudo não pagar e seguir-se-á a penhora e a venda dos bens.
O Processo Executivo atinge o seu fim com o pagamento ao credor, neste caso à...
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