Objecto da execução fiscal
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 17-18 |
Page 17
Constitui garantia dos créditos do Estado, entre outras, a respectiva cobrança coerciva, mediante recurso ao processo executivo.
Tendo em conta o conteúdo da al. f), do art. 10º do C.P.P.T., resulta que todas as dívidas enunciadas no art. 148º do mesmo diploma, serão cobradas pela Administração Tributária, 21 através da via executória.
Seja:
mediante cobrança coerciva
operando contra-vontade do devedor, 22 pós transposição do prazo de pagamento voluntário.
Mas,
vamos enunciar as dívidas ao Estado integradoras do processo de execução fiscal: 23
a) Tributos, incluindo impostos aduaneiros, especiais e extrafiscais, taxas, demais contribuições financeiras a favor do Estado, adicionais cumulativamente cobrados, juros e outros encargos legais;
b) Coimas e outras sanções pecuniárias fixadas em decisões, sentenças ou acórdãos relativos a contra-ordenações tributárias, salvo quando aplicadas pelos tribunais comuns;
c) Outras dívidas ao Estado e a outras pessoas colectivas de direito público que devam ser pagas por força de acto administrativo;
d) Reembolsos ou reposições.
Dissertemos (ma non troppo):
* o processo de execução fiscal foi criado para a cobrança das receitas do Estado, ou seja, das receitas do tesouro constantes do Orçamento do Estado e que são, normalmente, provenientes de contribuições e impostos. Daí as suas características de processo simples, célere e desprovido de formalismos, Page 18 contraditório, uma vez que para o ataque ao acto tributário tem o contribuinte ao seu dispor a reclamação e a impugnação judicial, onde são admitidos os mais amplos fundamentos. Em sede executiva apenas são admitidas a oposição e os embargos de terceiro, 25 que são, aliás, autuados em separado, correndo em processo próprio.
* As dívidas das alíneas a) e b), inscritas no Orçamento Geral do Estado, não carecem de autorização especial para serem cobradas, com base no nº 1, do art. 148º do C.P.P.T., no âmbito do processo de execução fiscal.
* Já o mesmo não sucede, respeitantemente, às dívidas referidas na alínea c). Aqui, com natureza diversa daqueloutras, é exigido, para que a cobrança possa ser efectivada por meio do processo executivo, a força de um acto administrativo. Por um lado, não se deveria abrir flanco inesgotável à possibilidade de cobrança pela via especial da execução tributária; por outro, haveria que evitar ao Estado, tanto quanto possível, a via comum para a cobrança...
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