Citação
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 81-86 |
Page 81
Após o tratamento que fizemos da instauração e autuação, aportamos à citação. Momento fundamental do processo de execução fiscal.
Citar, v.t. avisar, intimar, aprazear, para comparecer em juízo ou cumprir qualquer ordem judicial. || Combinar, aprazar. || Relatar, contar, indicar um facto, uma ideia, uma doutrina. || Notar, reparar, fazer reparado. || Mencionar ou transcrever como autoridade ou exemplo.
158
Pela citação 159 comunica-se ao devedor:
[ GRÁFICO EM ARQUIVO ADJUNTO ]
ou, naturalmente, pagar a dívida exequenda e o acrescido.
Page 82
Para melhor percepção e antes da explanação que faremos a seguir, abordemos o seguinte exemplo prático de citação:
[ FORMULARIO EM ARQUIVO ADJUNTO ]
Page 83
Bem evidenciadas aqui ficam as funções da citação e que supra sintetizamos no pequeno quadro apresentado.
Sem prejuízo de infra nos debruçarmos, mais detidamente, sobre cada uma das possíveis atitudes do executado face à citação, diremos, tout de suite:
Para além de se opôr, poderá o executado, se ainda o não tiver feito, requerer o pagamento em prestações. 160
E, bem assim, no mesmo lapso temporal, em alternativa, requerer ao Ministro das Finanças a extinção da dívida exequenda e do acrescido através de dação em pagamento. 161
A esclarecer:
o pedido de dação em pagamento poderá ser cumulativo com o do pagamento em prestações, ficando este suspenso até aquele ser decidido pelo Ministro das Finanças ou órgão executivo de quem dependa a administração tributária legalmente competente para a liquidação e cobrança da dívida.
Se os bens dados em dação não forem suficientes para o pagamento da dívida exequenda, pode o excedente beneficiar do pagamento em prestações.
No caso de indeferimento do pedido ou vencimento das prestações pelo não pagamento de qualquer delas, será o executado notificado do prosseguimento do processo executivo.
Nos casos de suspensão de instância, 162 pela existência de reclamação graciosa, impugnação, recurso judicial ou oposição sobre o objecto da dívida exequenda, pode o executado, após a notificação da decisão neles proferida, requerer o pagamento em prestações ou solicitar a dação em pagamento.
A citação, para ser perfeita, terá que conter os requisitos insertos no exemplo que demos atrás.
Um desses requisitos é o indicado no nº 1, do art. 190º do C.P.P.T.: «a citação será sempre acompanhada de cópia do título executivo..... ». 163
[que deu origem à execução]
Se a citação for por mandado, deverá ser entregue ao executado:
[ GRÁFICO EM ARQUIVO ADJUNTO ]
Page 84
A respectiva entrega deverá constar de certidão lavrada e assinada pelo funcionário encarregado da diligência e, também, com a...
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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