| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_LisandraLeal_MSOL_2020 | 612.37 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O processo de execução fiscal constitui um meio processual tributário para realizar coercivamente a cobrança de créditos tributários, quando o pagamento dos tributos não tenha sido efetuado no prazo de pagamento voluntário.
A responsabilidade tributária subsidiária efetiva-se mediante reversão do processo de execução fiscal, em caso de fundada insuficiência de bens penhoráveis do devedor principal e dos responsáveis solidários, sem prejuízo do benefício da excussão.
Os casos de responsabilidade tributária mais significativos no Direito Fiscal nacional encontram-se previstos nos art.ºs 24.º a 28.º da LGT, destacando-se a responsabilidade dos administradores, diretores ou gerentes e outras pessoas que exerçam funções de administração, ainda que somente de facto, nas pessoas coletivas e entes fiscalmente equiparados.
Quanto aos meios de reação à reversão, temos: a oposição à execução; o incidente de embargos de terceiros; e a reclamação das decisões do órgão da execução fiscal.
Uma das questões controversas neste âmbito trata-se da oposição do cônjuge do devedor.
The tax enforcement process is a tax procedural means to enforce the collection of tax credits, when the payment of taxes has not been made within the voluntary payment period. Subsidiary tax liability is effected by reversal of the tax enforcement process, in the event of inadequate pledges of the principal debtor and joint and several liable parties, without prejudice to the benefit of the exemption. The most significant cases of tax liability in the national tax law are foreseen in articles 24 to 28 of the LGT, highlighting the liability of directors, officers or managers and other persons who perform management duties, even if only in fact, in legal persons and tax equivalent persons. Regarding the means of reaction to the reversal, stand out: opposition to execution; third party embargo incident; and complaint against the decisions of the tax enforcement body. One of the controversial issues in this area is the opposition of the debtor's spouse.
The tax enforcement process is a tax procedural means to enforce the collection of tax credits, when the payment of taxes has not been made within the voluntary payment period. Subsidiary tax liability is effected by reversal of the tax enforcement process, in the event of inadequate pledges of the principal debtor and joint and several liable parties, without prejudice to the benefit of the exemption. The most significant cases of tax liability in the national tax law are foreseen in articles 24 to 28 of the LGT, highlighting the liability of directors, officers or managers and other persons who perform management duties, even if only in fact, in legal persons and tax equivalent persons. Regarding the means of reaction to the reversal, stand out: opposition to execution; third party embargo incident; and complaint against the decisions of the tax enforcement body. One of the controversial issues in this area is the opposition of the debtor's spouse.
Description
Dissertação de Mestrado em Solicitadoria
Keywords
processo de execução fiscal reversão meios de reação responsáveis tributários.
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Tecnologia e Gestão