Despacho n.º 1953/2018
Data de publicação | 23 Fevereiro 2018 |
Seção | Serie II |
Órgão | Finanças - Autoridade Tributária e Aduaneira |
Despacho n.º 1953/2018
Delegação de competências
Ao abrigo das disposições conjugadas dos artigos 44.º a 50.º do Código do Procedimento Administrativo, aprovado pelo Decreto-Lei n.º 4/2015, de 7 de janeiro, e do n.º 5 do artigo 150.º do Código de Procedimento e de Processo Tributário, com a última alteração dada pela Lei n.º 100/2017, de 28 de agosto, delego, nos Chefes de Serviço de Finanças, a competência para:
1 - No âmbito da execução fiscal, a instauração de processos de execução fiscal e a prática dos atos a estes respeitantes, com exceção dos seguintes:
a) Apreciação e decisão dos pedidos de pagamento em prestações em processos de execução fiscal, nos termos do artigo 197.º do Código de Procedimento e de Processo Tributário, cuja quantia exequenda exceda 500 unidades de conta, bem como a apreciação e aceitação de garantias a prestar, nos termos do n.º 9 do artigo 199.º do mesmo diploma;
b) A apreciação e decisão de dispensa de garantia, nos termos do artigo 170.º do Código de Procedimento e de Processo Tributário, quando o valor da dívida exequenda exceda 500 unidades de conta;
c) A apreciação e aceitação de garantias para suspensão da execução, em conformidade com o artigo 169.º do Código de Procedimento e de Processo Tributário, quando o valor da dívida exequenda exceda 500 unidades de conta;
d) A declaração em falhas prevista no artigo 272.º do Código de Procedimento e de Processo Tributário, quando o valor da dívida exequenda exceda 500 unidades de conta;
e) Suspensão dos processos por aguardar anulação (fase 109), quando o valor da dívida exequenda exceda 500 unidades de conta;
f) A apreciação e decisão dos pedidos de anulação de venda.
2 - Autorizo ainda a subdelegação de competências nos...
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