Introdução
Autor | Cristina Kellem Silveira Costa Fernandes |
Páginas | 11-17 |
Page 11
Após sofrer profundas transformações, quer a nível organizacional, funcional e principalmente legislativo, a Segurança Social passa a usufruir de autonomia no que diz respeito a cobrança das dívidas, ou seja no âmbito de processo executivo, a partir da publicação do Decreto-Lei n.º 42/2001, de 9 de Fevereiro, de modo a que a cobrança coerciva passa a ser feita de modo mais célere do que anteriormente, este decreto cria as Secções de Processo Executivo do Instituto de Gestão Financeira da Segurança Social, que passam a ser os órgãos competentes para proceder a execução do processo para a cobrança das dívidas a Segurança Social, ao mesmo tempo que define regras especiais para o referido processo.
Neste sentido a ideia principal desta obra é tentar separar o Processo de Execução das Dívidas a Segurança Social, do Processo de Execução Tributária, apesar de ambos terem a mesma génese legislativa para o seu decorrer, como são os casos da Lei Geral Tributária e o Código do Procedimento e Processo Tributário, o Processo de Execução das Dívidas a Segurança Social, irá por força do Decreto-Lei n.º 42/2001, de 9 de Fevereiro, ter algumas especificidades. Ao mesmo tempo que não pretende ser um manual exaustivo, mas sim servir de orientação para os intervenientes em Processos de Execução de dívidas à Segurança Social.
A Segurança Social como um todo tem sido alvo ultimamente de grande preocupação e discussão pública no que toca a sua sustentabilidade, tornando-se deste modo deveras pertinente abordar o Page 12 mecanismo previsto para a cobrança coerciva das dívidas para com a mesma. Afinal, é preciso arrecadar receitas e tentar afastar o "fantasma" da não sustentabilidade da própria segurança social no longo prazo.
Como a base do nosso trabalho é o Processo de execução das dívidas à Segurança Social, é imprescindível falar da origem do conceito das dívidas, que neste caso, está profundamente ligado a noção de incumprimento que pode ser definido como a não satisfação do dever de liquidação pontual e integral das contribuições. Para Filipe Mateus (2005) a noção de incumprimento, define-se: "como sendo a diferença calculada período a período (mês ou ano), entre o montante global das contribuições declaradas nas folhas de remunerações pelas entidades empregadoras ou nas guias de pagamento dos trabalhadores independentes, e o montante global das contribuições efectivamente pagas."
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