Portaria n.º 352/2002, de 03 de Abril de 2002
Portaria n.º 352/2002 de 3 de Abril O artigo 249.º, n.os 1 e 9, e o artigo 252.º, n.º 3, do Código de Procedimento e de Processo Tributário, aprovado pelo Decreto-Lei n.º 433/99, de 26 de Outubro, na redacção dada pela Lei n.º 15/2001, de 5 de Junho, impõe a obrigatoriedade de divulgação das vendas, no processo judicial de execução fiscal, através da Internet. O n.º 8 do referido artigo 249.º estabelece que essa divulgação será regulada mediante portaria do Ministro das Finanças.
Assim: Manda o Governo, pelo Ministro das Finanças, ao abrigo do n.º 8 do artigo 249.º e do n.º 3 do artigo 252.º do Código de Procedimento e de Processo Tributário, oseguinte: 1.º A divulgação dos processos de execução fiscal tramitados nos serviços dependentes da Direcção-Geral dos Impostos (DGCI) far-se-á no endereço www.dgci.min-financas.pt, sendo efectuada com a antecedência mínima de 10 dias úteis em relação à data da recepção das propostas e, tratando-se de venda por negociação particular ou venda em estabelecimento de leilão, nos 5 dias úteis seguintes ao do despacho de designação do negociador.
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O conteúdo da divulgação será o que consta do n.º 5 do artigo 249.º e do n.º 3 do artigo 252.º do Código de Procedimento e de Processo Tributário, devidamente adaptado, sendo que, nas restantes modalidades de venda extrajudicial, além dos elementos obrigatórios, é ainda necessária a indicação da Bolsa ou da entidade de negociação directa, efectuando-se a divulgação electrónica nos cinco dias úteis posteriores ao do despacho que as admitir.
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