Lei n.º 40/2008, de 11 de Agosto de 2008
Data da entrada em Vigor | 01 de Janeiro de 2009 |
Lei n. 40/2008
de 11 de Agosto
Procede à 15.ª alteraçáo ao Código de Procedimento e de Processo Tributário, repondo o regime jurídico da caducidade das garantias prestadas em processo tributário
A Assembleia da República decreta, nos termos da alínea c) do artigo 161. da Constituiçáo, o seguinte:Artigo 1.
Aditamento ao Código de Procedimento e de Processo Tributário
É aditado ao Código de Procedimento e de Processo Tributário, aprovado pelo Decreto -Lei n. 433/99, de 26 de Outubro, e alterado pelas Leis n.os 3 -B/2000, de 4 de Abril, 30 -G/2000, de 29 de Dezembro, 15/2001, de 5 de Junho, 109 -B/2001, de 27 de Dezembro, e 32 -B/2002, de 30 de Dezembro, pelos Decretos -Leis n.os 38/2003, de 8 de Março, e 160/2003, de 19 de Julho, pelas Leis n.os 55 -B/2004, de 30 de Dezembro, e 60 -A/2005, de 30 de Dezembro, pelos Decretos -Leis n.os 76 -A/2006, de 29 de Março, e 238/2006, de 20 de Dezembro, pelas Leis n.os 53 -A/2006, de 29 de Dezembro, e 67 -A/2007, de 31 de Dezembro, e pelo Decreto -Lei n. 34/2008, de 26 de Fevereiro, o artigo 183. -A, com a seguinte redacçáo:
Artigo 183. -A
Caducidade da garantia em caso de reclamaçáo graciosa
1 - A garantia prestada para suspender o processo de execuçáo fiscal caduca se a reclamaçáo graciosa náo estiver decidida no prazo de um ano a contar da data da sua interposiçáo.
2 - O regime do número anterior náo se aplica se o atraso na decisáo resultar de motivo imputável ao...
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