Pagamento coercivo
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 180-182 |
Page 180
Como atrás o dissemos, o C.P.P.T. admite duas formas de pagamento da dívida exequenda e do acrescido: o coercivo e o voluntário.
Comecemos por aquele, fazendo esperar o segundo pela secção subsequente. O pagamento coercivo é aquele que se faz através do produto obtido com a venda dos bens ou direitos, previamente, penhorados.
Se a penhora for de dinheiro, o levantamento da quantia necessária para o pagamento da dívida exequenda e do acrescido, será feito por via de mandado passado a favor do competente chefe dos serviços de tesouraria.
Tratando-se de depósito obrigatório na instituição de crédito competente, solicitar-se-á a esta a passagem de precatório-cheque a favor do órgão da execução fiscal onde correr o processo.
Se, em virtude da penhora ou da venda, forem arrecadadas importâncias suficientes para solver a execução, será esta julgada extinta depois de feitos os respectivos pagamentos.
A sentença, se for caso disso, ordenará o levantamento da penhora e do cancelamento dos registos.308
Page 181
As formalidades legais a verificar na sentença de extinção da execução, são as relativas à conta desta e aos pagamentos feitos na mesma.
Estes pagamentos são os que devem ser feitos pelo produto dos bens vendidos (ou pela penhora em dinheiro), quer tenha havido ou não graduação de créditos.
A conta e a liquidação do julgado feita no apenso da verificação e graduação de créditos já foi apreciada no que concerne às respectivas formalidades legais, não podendo sê-lo de novo na sentença de extinção da execução.
Anote-se que na contagem final da execução em que tenham sido pedidos juros, deve tomar-se em consideração o valor dos vencidos até ao mês inclusive em que se tiver concluído a venda dos bens ou, se a penhora for de dinheiro, até ao mês em que esta se efectuou.
Quando, em virtude de penhora ou de venda, forem arrecadadas importâncias insuficientes para solver a dívida exequenda e o acrescido, serão aplicadas, em primeiro lugar, na amortização dos juros de mora, de outros encargos legais e da dívida tributária mais antiga, incluindo juros compensatórios. 309
Se a execução não for por tributos ou outros rendimentos em dívida à Fazenda Pública pagar-se-ão, sucessivamente, as custas, a dívida exequenda e os juros de mora.
Se a dívida exequenda abranger vários títulos de cobrança e a quantia arrecadada perfizer a importância de um deles, será satisfeito esse documento, que se averbará no processo.
Se a quantia não chegar para pagar...
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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