Condições
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 95-96 |
Page 95
A dação em pagamento, 187 segundo Antunes Varela, 188 é uma figura jurídica cujo objecto é a realização de uma prestação diferente da que é devida e que tem por finalidade extinguir, imediatamente, a obrigação. Poderá consistir na transmissão da propriedade de um imóvel ou qualquer outro direito a favor do credor, sendo essencial que tanto este como o devedor, estejam de acordo quanto à realização do contrato, aceitando, como equivalente, o valor das respectivas prestações.
A dação em pagamento como forma da extinção da obrigação tributária, aparece pela vez primeira no Dec.-Lei nº 757/71, de 31/12, que veio aditar ao então Código da Sisa e do Imposto sobre Sucessões e Doações, o art. 129º-A, permitindo, a partir de então, que os contribuintes pudessem exonerar-se do imposto sucessório que lhes fosse liquidado através da dação de bens provenientes da transmissão por morte.
Em 15 de Fevereiro, o Dec.-Lei nº 52/84, veio permitir que os executados pudessem requerer a extinção da dívida exequenda e do acrescido com a dação em pagamento de bens
* móveis
* imóveis
nas condições estipuladas no mesmo diploma.
É natural que a entrada no direito fiscal da figura da dação em pagamento, se iniciasse pelos domínios do sucessório.
É mais provável que quem não foi o inicial proprietário dos bens, entregue, se não todos, pelo menos, alguns, para pagamento do ónus tributário que recai, precisamente, pela respectiva transmissão. 189
Page 96
O art. 201º do C.P.P.T., dá continuidade à faculdade estabelecida no aludido Dec.-Lei nº 52/84, conferindo aos executados a possibilidade de requererem a extinção da dívida exequenda com a dação em pagamento de bens
* móveis
* imóveis.
Para se poder requerer a dação em pagamento, importa a cumulação das seguintes condições:
- descrição pormenorizada dos bens a dar em pagamento;
- bens dados em pagamento não podem ter valor superior à dívida exequenda + acrescido, salvo o caso de se demonstrar a possibilidade de...
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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