Prazo
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 99-102 |
Page 99
A oposição é uma figura processual sui generis, visionando-se sob uma forma que não corresponde à realidade.
É mesmo:
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Oposição
, porque, na verdade, visa impugnar, colocar em crise, a execução fiscal. 192
A oposição pode ser deduzida no prazo de 30 dias a partir:
* da citação pessoal ou, não a tendo havido, da primeira penhora
* da data em que tiver ocorrido o facto superveniente ou do seu conhecimento pelo executado.
Imprimamos dinâmica ao vazado nestes dois itens:
Após a promulgação do Código de Processo Tributário, 193 foram surgindo algumas alterações sempre visando adaptar o diploma às modificações que no âmbito substantivo se operaram e, bem assim, no próprio campo adjectivo.
Page 100
Lamentavelmente, porém, a al. a), do nº 1, do art. 203º do C.P.P.T., percute que a oposição pode ser deduzida no prazo de 30 dias a contar «da citação pessoal ou, não a tendo havido, da primeira penhora».
Verdade sendo que é lavrar em crasso erro. 194
Mesmo de parco valor, jamais o processo de execução fiscal tramitará até final à revelia do executado.
O que pode, isso sim, é a citação ocorrer (ou ter de) neste ou naquele momento, nunca a sua inexistência.
Feito este reparo, atentemos no outro marco de contagem do prazo para oposição, a partir da data em que tiver ocorrido o facto superveniente ou do seu conhecimento pelo executado.
Esquematizemos:
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Atente-se:
quando não se invoque superveniência, no petitório da oposição nada se terá de alegar relativamente ao prazo; 195
quando se invoque superveniência, no petitório da oposição, ter-se-á que alegar e provar o porquê da apresentação da peça para além dos 30 dias pós-citação.
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Page 101
Continuamente, suspendendo-se, no entanto, nas férias judiciais, conforme decorre da conjugação entre os n.os 2 e 3, do art. 49º (cfr. nº 1, art. 144º C.P.C.).
A oposição muito embora entregue no serviço de finanças, certo é que se dirige ao tribunal tributário de 1ª instância competente, funcionando aquela tão-só como uma manus longa deste.
Três apontamentos ainda, respeitantemente, à matéria do prazo, que nos parecem pertinentes:
Linhas acima, quando falamos da contagem de prazo, melhor dizendo, a partir de que evento se iniciava, relativamente ao facto superveniente, apontamos que os 30 dias partiam da respectiva ocorrência ou até do seu conhecimento pelo executado.
Ora, isto é, no menos...
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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