Arresto
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 133-137 |
Page 133
O executado não efectuou o pagamento voluntariamente?
Em tal hipótese, a execução prossegue a sua tramitação normal.
[ GRÁFICO EM ARQUIVO ADJUNTO ]
Page 134
Portanto: estes são os dois meios de que se socorre a lei para «tomar conta» dos bens do executado.
E dizemos os dois, porque pode suceder que os bens apreendidos não cheguem para o pagamento da dívida exequenda e do acrescido e existam outros susceptíveis de apreensão.
O Dec.-Lei nº 399/82, de 23/9, 238 veio, no domínio do imposto de transacções, criar uma outra forma de apreensão de bens, ao prescrever em seu art. 1º, nº 1 que «verificada a falta de entrega nos cofres do Estado do imposto de transacções dentro dos prazos fixados no respectivo código deverá o funcionário que proceder à fiscalização do respectivo obrigado tributário, independentemente da participação ou levantamento do auto de notícia relativo às faltas detectadas, proceder à apreensão, no mesmo auto, de bens ao infractor que se reputem necessários para garantir o pagamento do imposto, juros compensatórios e da multa que forem devidos». 239
Porém, presentemente, a apreensão de bens é só a que se encontra regulada no Código de Procedimento e de Processo Tributário.
Em termos adjectivo-tributários, resulta o arresto como uma pura apreensão de bens.
O credor que tenha justo receio de perder a garantia patrimonial do seu crédito, poderá requerer tal medida preventiva.
É, assim, no domínio do processo civil.
Mas, não era, assim, na execução fiscal ou, pelo menos, não, inteiramente, assim.
Com efeito, o art. 189º do Código de Processo das Contribuições e Impostos, exigia, para que tal providência pudesse ser adoptada, o justo receio da perda da garantia patrimonial e a dificuldade na citação do executado, a par do facto, daquele se confinar aos casos de insolvência e de ocultação ou alienação de bens, enquanto que, no domínio do processo civil, se deixa no abstracto, na generalidade, o conceito de justo receio, a integrar, pois, inteiramente, pelo julgador.
A inclusão do arresto no Código de Processo das Contribuições e Impostos, 240 foi, absolutamente, inovadora, resolvendo, pela afirmativa, as dúvidas que, então, se levantaram, no domínio do Código das Execuções Fiscais, 241 quanto à possibilidade de se arrestarem os bens do executado no respectivo processo executivo.
O arresto é um procedimento cautelar e, como tal, é sempre dependência de uma causa que tenha por fundamento o direito acautelado e, pode ser, instaurado como preliminar ou como incidente...
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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