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Publication
O instituto da reversão do processo de execução fiscal
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Abstract(s)
A presente dissertação iniciar-se-á com a descrição do instituto da reversão do processo de execução fiscal, tendo como objetivo estudar todo o mecanismo da reversão fiscal em processo de execução fiscal nas empresas com dificuldade em regularizar as suas dívidas tributárias.
É de salientar que quando o património do devedor originário não for suficiente para cobrir as dívidas tributárias da devedora originária (empresas), haverá lugar à reversão da dívida contra os responsáveis subsidiários da empresa em questão, principalmente na pessoa dos administradores e gerentes, através do chamamento destes à execução fiscal, sendo efetivado pela reversão do processo de execução fiscal, no caso de fundada insuficiência de bens penhoráveis do devedor principal e dos responsáveis solidários, sem
prejuízo do benefício da excussão, conforme n.º 2 do art.º 153.º do Código de Procedimento e de Processo Tributário (CPPT), que tem de ser entendido à luz do preceituado no n.º 1 e n.º 2 do art.º 23.º e no n.º 1 do art.º 24.º da Lei Geral Tributária (LGT).
É importante assinalar o facto de que a responsabilidade tributária subsidiária, prevista no art.º 24.º da LGT, pela sua natureza e pelo seu fim, tem maior ocorrência contra administradores, diretores ou gerentes das empresas.
A lei faculta ao responsável subsidiário vários meios para que possa exercer a sua defesa num processo de reversão fiscal por dívidas inicialmente instauradas contra a devedora originária, (cf. n.º 4 do art.º 22.º da LGT), nomeadamente, a oposição à execução (cf. art.º 203.º e ss. do CPPT), o incidente de embargos de terceiros (cf. art.º 167.º do CPPT) e a reclamação das decisões do órgão da execução fiscal (art.º 68º a 77º
do CPPT).
ABSTRACT: This dissertation will begin with the description of the institute of reversal of the tax foreclosure process, aiming to study the entire mechanism of tax reversal in tax foreclosure process in companies with difficulty in regularizing their tax debts. It should be noted that when the original debtor's assets are not sufficient to cover the tax debts of the original debtor (companies), there will be a reversal of the debt against the subsidiary responsible of the company in question, mainly in the person of the administrators and managers, through the call of these to the tax foreclosure, being effected by the reversal of the tax foreclosure process, in the case of founded insufficiency of seized assets of the main debtor and joint and several liable persons, without prejudice to the benefit of the foreclosure, as per paragraph 2 of article 153. º of the Tax Procedure and Process Code (CPPT), which must be understood in the light of the provisions of paragraph 1 and paragraph 2 of article 23 and paragraph 1 of article 24. º of the General Tax Law (LGT). It is important to highlight the fact that subsidiary tax liability, provided for in article 24 of the LGT, due to its nature and purpose, is more common against company directors, directors, or managers. The law provides the subsidiary responsible with various means so that they can defend themselves in a tax reversal process for debts initially filed against the original debtor, (cf. no. 4 of art. 22 of the LGT), namely, the opposition to enforcement (cf. art. 203 and ss. of the CPPT), the incident of embargoes by third parties (cf. art. 167 of the CPPT) and the complaint of the decisions of the tax enforcement body (arts. 68th to 77th of the CPPT).
ABSTRACT: This dissertation will begin with the description of the institute of reversal of the tax foreclosure process, aiming to study the entire mechanism of tax reversal in tax foreclosure process in companies with difficulty in regularizing their tax debts. It should be noted that when the original debtor's assets are not sufficient to cover the tax debts of the original debtor (companies), there will be a reversal of the debt against the subsidiary responsible of the company in question, mainly in the person of the administrators and managers, through the call of these to the tax foreclosure, being effected by the reversal of the tax foreclosure process, in the case of founded insufficiency of seized assets of the main debtor and joint and several liable persons, without prejudice to the benefit of the foreclosure, as per paragraph 2 of article 153. º of the Tax Procedure and Process Code (CPPT), which must be understood in the light of the provisions of paragraph 1 and paragraph 2 of article 23 and paragraph 1 of article 24. º of the General Tax Law (LGT). It is important to highlight the fact that subsidiary tax liability, provided for in article 24 of the LGT, due to its nature and purpose, is more common against company directors, directors, or managers. The law provides the subsidiary responsible with various means so that they can defend themselves in a tax reversal process for debts initially filed against the original debtor, (cf. no. 4 of art. 22 of the LGT), namely, the opposition to enforcement (cf. art. 203 and ss. of the CPPT), the incident of embargoes by third parties (cf. art. 167 of the CPPT) and the complaint of the decisions of the tax enforcement body (arts. 68th to 77th of the CPPT).
Description
Dissertação de Mestrado, Ciências Económicas e Empresariais, 14 de março de 2023, Universidade dos Açores.
Keywords
Gestão Tributária Processo de Execução Fiscal
Citation
Silva, Catarina Mafalda Bizarro Domingos. (2022). "O instituto da reversão do processo de execução fiscal". 39 p. (Dissertação de Mestrado em Ciências Económicas e Empresariais). Ponta Delgada: Universidade dos Açores, 2022. Disponível em http://hdl.handle.net/10400.3/6703