Espécies
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 179-180 |
Page 179
Há, essencialmente, três formas de extinção da execução:
-
Pagamento
* coercivo
* voluntário
-
Anulação da dívida
-
Declaração em falhas e por prescrição
Estas são, na verdade, as formas previstas no Código de Procedimento e de Processo Tributário sob a rubrica «Da Extinção da Execução» e que se estende do art. 259º a 275º, inclusive.
Todavia, outras formas terão que ser consideradas como extintivas da execução. É, por exemplo, o caso da sub-rogação do credor (em especial a segunda sub-rogação) e de o sub-rogado não requerer o prosseguimento da execução.
É também o caso da anulação ou revogação da sentença exequenda, na sequência de um recurso extraordinário interposto e julgado favorável após a instauração da execução.
Ainda, a hipótese da duplicação de colecta, a conhecer, oficiosamente, e que também leva à extinção da execução.
Mas não se fica por aqui:
Laurentino Araújo 307 entende, ainda, que a execução se pode extinguir por transacção, perdão, renúncia ou desistência, quando for instaurada ou prosseguir a requerimento de terceiro sub-rogado.
Page 180
E, não podemos olvidar, que também o pagamento extra-judicial da dívida exequenda, constitui uma outra forma de extinção da execução.
Este caso é frequente nas execuções fiscais em que estão em causa dívidas de contribuições à Segurança Social, ou de impostos ou taxas liquidadas por entidades não dependentes da Direcção-Geral dos Impostos.
Finalmente, mais um caso da extinção da execução, é o da procedência total da oposição, deduzida pelo executado.
Nós, porém, apenas nos deteremos nas formas mais vulgares e...
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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