Resposta a caducidade das garantias bancárias prestadas ao fisco
| Autor | Franco Caiado Guerreiro & Associados |
Com a aprovação da Lei 40/2008 de 11 de Agosto foi restabelecido o regime jurídico da caducidade das garantias prestadas para suspender um processo de execução fiscal. Esta alteração entra em vigor em 1 de Janeiro de 2009. Com esta alteração e findo o prazo de um ano desde a data da interposição da reclamação graciosa sem existir tomada de decisão, por motivo não imputável ao reclamante, caduca a garantia prestada, sem...
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