Regime
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 87-91 |
Page 87
O C.P.P.T. dá como formas de extinção da execução, o pagamento coercivo, o pagamento voluntário, a anulação da dívida e a declaração em falhas.
E nenhuma mais.
[ GRÁFICO EM ARQUIVO ADJUNTO ]
Não o entendeu, porém, o legislador, talvez por não caber na resolução de chofre das outras formas supra apontadas.
Quanto a nós, mal.
As dívidas exigíveis em processo executivo poderão ser pagas em prestações mensais, mediante requerimento apresentado ao órgão da execução fiscal competente, até ao termo do prazo de oposição à execução. 170
Nada melhor que apresentar já um exemplo prático:
Exmº Senhor Director Distrital de Finanças de Bragança
Proc. 90.4/03
«Coelho & Mata, Lda», com sede na Rua dos Mastodontes, nº 19, em Bragança, portadora do cartão de pessoa colectiva nº 500 518 307,
tendo sido citada para pagar a importância de 452.768,82 euros, por dívida à Segurança Social, vem, ao abrigo do disposto no art. 196º do C.P.P.T.,
Page 88
a V. Exª se digne autorizar o pagamento em prestações daquela mencionada quantia, com base no seguinte:
Torna-se impossível para a executada efectuar, de imediato, o pagamento integral da quantia de 452.768,82 euros, por não ter disponível tamanha verba.
Para o fazer, teria que alienar bens, designadamente, máquinas que fazem parte integrante da sua linha de produção.
A falta das quais, por imprescindíveis, iria ocasionar a quebra da laboração.
Pondo em causa os postos de trabalho dos que prestam actividade nesta empresa.
Ademais, a executada atravessa, de momento, sérias dificuldades económicas, encontrando-se a pagar, em regime prestacional, aos seus fornecedores de matéria prima.
No caso de deixar de pagar aqueles, de imediato os mesmos suspenderão os fornecimentos o que ocasionará o encerramento da respectiva unidade fabril, com prejuízos para os trabalhadores que ficarão no desemprego, atento o facto do clima de crise que grassa na região.
As razões expostas e porque a executada tem desejo de pagar, determinaram que, por este meio, se viesse requerer o pagamento em prestações da dívida exequenda, pedindo que seja autorizada pelo número máximo possível, ou seja, em 36 mensalidades.
Cumprindo o exigido pelo art. 199º do C.P.P.T., oferece, desde já, à garantia, as máquinas que integram o seu parque industrial.
Espera deferimento.
P'la executada,
Os sócios gerentes,
a) Agostinho Mendonça
b) Aprília Costa Choupo
O pagamento em prestações pode ser autorizado desde que se...
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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