Prestação de caução
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 72-74 |
Page 72
No processo de execução fiscal é, por vezes, necessária a prestação de caução, soit disant, de garantia.
Seja, por exemplo, para ser deferido o pagamento em prestações. Outro exemplo?
Para que funcione a suspensão da execução motivada pela apresentação de reclamação graciosa, impugnação judicial ou recurso.
Sempre que na pendência do processo se coloque em causa a legalidade da obrigação ou o seu quantitativo. Para substituir o património do devedor, conferindo, desse modo, ao beneficiário a certeza da solvência da dívida, qualquer que seja a sorte do requerido. 136
Embora o C.P.P.T. não faça qualquer remissão específica ao processo de prestação de caução regulado no C.P.C., 137 a verdade é que se impõe, por vezes, a subsidariedade deste diploma, aliás, com permissão geral dada pela al. e), do art. 2º da lei adjectiva tributária.
Se bem que, importante será dizê-lo, a tramitação da prestação da garantia há que ocorrer no próprio processo de execução.
O requerimento para prestação da caução tem um prazo de apresentação de 15 dias, contados a partir da notificação para a sua prestação.
Page 73
Caso o não faça, silenciando-se, portanto, avançará a penhora em bens suficientes para garantir a dívida exequenda e o acrescido, por uma das formas consentidas pelo
[ GRÁFICO EM ARQUIVO ADJUNTO ]
E do local de prestação?
[ GRÁFICO EM ARQUIVO ADJUNTO ]
Assim, se evitam deslocações do prestador da caução, com os inconvenientes de onerosidade e perdas de tempo.
Busquemos um exemplo prático, ilustrativo do mencionado atrás:
[ FORMULARIO EM ARQUIVO ADJUNTO ]
NOTIFICAÇÃO
Por ordem do Mº Juiz de Direito deste Tribunal fica V. Exª por este meio notificado, na qualidade de mandatário de Silvana Mateus moradora na R. da Bemposta, 63, 4000 Porto, para no processo à margem identificado e no prazo de 15 dias, prestar a caução que lhe foi fixada em 80.805,25 euros nos termos e para os efeitos do disposto no artigo 255º do Código de Processo Tributário.
Com os melhores cumprimentos,
O escrivão,
-
Luiz Marinho
Page 74
Serve esta notificação como demonstração prática da exigência do prazo para a prestação de caução e do lugar onde a mesma deve ser prestada.
E, ainda para mais uma achega:
A notificação transmite a ideia, se lida isoladamente do texto legal, 139 que só o executado pode prestar caução.
Mas, é errado tamanho entendimento.
Não que o art. 183º do C.P.P.T., expressamente, contrarie aquela ilacção, impondo que a prestação de caução...
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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