Apensação
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 69-72 |
Page 69
Vejamos, desde logo, o teor do seguinte dispositivo do C.P.P.T.:
Coligação de exequentes
1 - A administração tributária pode coligar-se, em processo de execução, às instituições do sistema de solidariedade e segurança social.
2 - A coligação é decidida pelos membros do Governo competentes ou por aqueles em quem estes delegarem.
3 - O processo de execução é instaurado e instruído pelo maior credor.»
No artigo 178º deste Código, antes da alteração da Lei nº 15/01, de 5/6, proibia-se a coligação de exequentes, fazendo tábua rasa ao princípio da economia processual, em favor da simplicidade e celeridade.
No presente texto, foi-se por uma solução intermédia, aceitando-se a coligação de exequentes tão-somente entre a Administração Tributária e as instituições do sistema de solidariedade e segurança social.
O acabado de mencionar abre-nos a porta para dedicarmos atenção à apensação de execuções.
Page 70
Excepcionando o pagamento com sub-rogação, a apensação de execuções é sempre admitida
[ GRÁFICO EM ARQUIVO ADJUNTO ]
Na coligação (referida nos arts. 30º a 31º-A do C.P.C.), sacrificou-se o princípio da economia processual. Isto porque, na coligação, ao contrário do que sucede no litisconsórcio (em sentido estrito), com a pluralidade de partes concorre diversidade de relações jurídicas materiais. Daí que a coligação seja uma faculdade, que nunca uma obrigação. Diga-se que a coligação quando no âmbito dos réus é denominada, na doutrina, por conjunção.
Na apensação de execuções, já o legislador votou pelo seu empolamento. E, como se processa?
A apensação será feita em relação à mais adiantada das execuções considerando, para esse efeito, as fases ínsitas no diagrama supra.
[ GRÁFICO EM ARQUIVO ADJUNTO ]
Page 71
A apensação não se fará quando possa prejudicar o cumprimento de formalidades especiais
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sempre que, em relação a qualquer das execuções apensadas, se verifiquem circunstâncias de que possa resultar prejuízo para o andamento das restantes, como é o caso, por exemplo, da oposição.
De notar a possibilidade de apensação de execuções pendentes em órgãos de execução fiscal diferentes daquelas em que corre termos o processo principal, por dívidas de natureza idêntica.
Afinal de contas, a apensação de execuções contra o mesmo executado constitui uma cumulação de execuções, como assim, admissível ao abrigo do art. 53º do C.P.C..
Ainda mais quando se atente não ser necessário que o...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- O Processo de Execução Fiscal
- Do Processo
- Apensação
- Prestação de caução
- Registo das execuções fiscais
- Comunicação com tribunais e autoridades
- Instauração e autuação
- Citação
- Regime
- Tramitação post-requerimento
- Condições
- Formalidades
- Prazo
- Fundamentos
- Tramitação
- Arresto
- Penhora
- Embargos de terceiro
- Actos preliminares
- Formalidades da venda
- Anulação da venda
- Espécies
- Pagamento coercivo
- Pagamento voluntário
- Anulação da dívida
- Declaração em falhas e prescrição
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