Decreto-Lei n.º 241/93, de 08 de Julho de 1993
Decreto-Lei n.° 241/93 de 8 de Julho Um lastro constituído por muitos milhares de processos de diminuto valor, abrangendo dívidas frequentemente prescritas e provenientes, na grande maioria, de impostos ou taxas já abolidos, continua a dificultar o eficaz funcionamento da administração da justiça fiscal. Recentes providências legislativas se, por um lado, contribuíram para a regularização de vasto número de situações tributárias, permitindo ao Estado um acréscimo adicional da receita, não lograram o saneamento completo dos serviços da administração fiscal e dos tribunais tributários. O resíduo deixado obsta a que o processo de execução fiscal actue com a celeridade devida e simultaneamente não permite a arrecadação de receitas de valor muito superior às que estão em causa em processos de reduzido montante.
O presente diploma integra uma nova medida, temporária e excepcional, de declaração em falhas de processos de pequeno valor. Acompanhando-a, figura uma outra que exclui do processo de execução fiscal a execução de dívidas a entidades que não integrem a Administração Pública e actuem no âmbito do direito privado. Reforça-se, pois, a operacionalidade da administração da justiça fiscal, define-se com precisão a situação jurídico-tributária do contribuinte e liberta-se o processo de execução fiscal para a função para que foi concebido, que é a cobrança coerciva das receitas do Estado e outras de direito público no âmbito das relações administrativas e fiscais.
Integram-se tais medidas na sequência de outras anteriores e realça-se o seu carácter temporário e excepcional.
Assim: Nos termos da alínea a) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo...
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