Tramitação post-requerimento
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 91-94 |
Page 91
É de esclarecer que o requerimento para pagamento em prestações, o qual pode ser cumulativo com o pedido de dação em pagamento, 178 terá que ser sempre dirigida ao órgão da execução fiscal local ainda quando a decisão esteja no âmbito de competência do órgão periférico regional.
E, então?
Page 92
Após a recepção o requerimento será instruído com todas as informações disponíveis: posição do executado, informações oficiais, outras dívidas pendentes, resultado de investigações sobre a situação económica do contribuinte, curriculo, etc..
Tudo no prazo de 15 dias, 179 que é o termo para ser proferida a competente decisão ou, no mesmo lapso temporal, remessa, se for caso disso, para sancionamento superior.
[ GRÁFICO EM ARQUIVO ADJUNTO ]
eis as duas atitudes que o contribuinte tem que tomar.
Certo é, porém, que a garantia 180 pode ter um prazo de apresentação prorrogado por trinta dias, quando a sua natureza o justifique.
[ GRÁFICO EM ARQUIVO ADJUNTO ]
E, óbvia e consequentemente, o processo de execução fiscal prosseguirá sua normal tramitação.
O que, aliás, igualmente, ocorrerá quando o executado não cumprir com pendularidade o pagamento prestacional nos termos e fracções autorizadas.
Para além, já se vê, do imediato vencimento das seguintes.
Das seguintes
, constantes da enumeração que deve fazer parte integrante da notificação passada ao executado-requerente, emitida pela entidade autorizante das prestações e, paralelamente, da garantia.
E, com tónica na «garantia», dir-se-á que quando esta provier de entidade diversa do executado-requerente, caso falhe no pagamento prestacional, é citada para no prazo de 20 dias efectuar o pagamento da dívida ainda existente 182 e acrescido até ao montante da garantia prestada, sob pena de ser executada no processo.
Page 93
Executada no processo
, seja com penhora da garantia, 183 o que, também, ocorrerá à oferecida pelo próprio executado.
Não esquecendo que a garantia com vista a tal eventualidade, será prestada pelo valor da dívida exequenda, juros de mora e custas, a contar até à data do pedido, acrescida de 25% da soma daqueles valores.
O legislador esteve atento ao pretendido com a prestação da garantia, de forma tal que em caso de diminuição significativa do valor dos bens que a integram, o chefe do serviço de finanças ordenará ao executado que a reforce, em prazo a fixar entre quinze e quarenta e cinco dias, sendo que quando o não faça, ficará, sem efeito, a autorização concedida para...
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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