Despacho n.º 1631/2018
Data de publicação | 16 Fevereiro 2018 |
Seção | Serie II |
Órgão | Finanças - Autoridade Tributária e Aduaneira |
Despacho n.º 1631/2018
Delegação de competências
Ao abrigo do disposto no artigo 62.º da lei geral tributária (LGT) e n.º 5 do artigo 150.º do Código de Procedimento e de Processo Tributário (CPPT), aprovado pelo Decreto-Lei n.º 433/99, de 26 de outubro, com a alteração introduzida pela Lei n.º 100/2017, de 28 de agosto, procedo às seguintes delegações de competências próprias:
1 - Nos chefes dos Serviços de Finanças:
1.1 - A competência para a prática de todos os atos no âmbito da execução fiscal, em processos instaurados na respetiva área de jurisdição territorial, com exceção dos seguintes atos:
a) A decisão sobre os pedidos de dispensa de prestação de garantia em processos de execução fiscal, nos termos do artigo 170.º do CPPT;
b) A autorização do pagamento em prestações nos processos de execução previstas nos n.os 3, alíneas a) e b), 5, 6 e 7 do artigo 196.º do CPPT;
c) A apreciação de garantias que não revistam a forma de garantia bancária, caução e seguro-caução ou através de hipoteca legal ou voluntária de bens imóveis, conforme o disposto no artigo 199.º do CPPT.
d) A apreciação do mérito da oposição, nos termos do n.º 2 do artigo 208.º e da reclamação das decisões do órgão da execução fiscal, nos termos do n.º 2 do artigo 277.º, ambos do CPPT.
e) A decisão dos pedidos de anulação de venda, nos termos do artigo 257.º do CPPT.
2 - No chefe de divisão da justiça tributária, licenciado José Agostinho Nascimento Aguiar:
2.1 - A competência para a prática de atos quando...
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