Registo das execuções fiscais
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 75- |
Page 75
O art. 99º da Organização dos Serviços de Justiça Fiscal, estipula que não terá seguimento qualquer processo ou papel (documento) sem que no mesmo esteja lançada a nota de registo de entrada em livro próprio, 143 devendo o registo e a nota ser lavrados no acto da apresentação e entregue o competente recibo quando solicitado.
Os registos serão efectuados por ordem numérica e cronológica anual, podendo ser processados por meios informáticos.
As relações a organizar conterão colunas adequadas para a inserção do número do processo e averbamento de arquivo, tal como consta dos livros de registo.
Os livros terão termo de abertura e de encerramento assinados pelo chefe da repartição de finanças, que também rubricará todas as folhas após numeradas, podendo...
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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