A Oposição à Execução
Autor | Cristina Kellem Silveira Costa Fernandes |
Páginas | 75-78 |
Page 75
A oposição na execução é o meio de permitir, a quem é executado, libertar-se da execução no próprio processo, invocando os fundamentos previstos na lei. O objectivo, é fazer frente à execução contra si já requerida, em que é executado, portanto:
Uma vez citado, o executado pode decidir opor-se à execução. Para o efeito deverá deduzir oposição pela via judicial.
O prazo previsto para o executado deduzir oposição judicial é de 30 dias contados a partir da citação pessoal, e caso ela não tenha ocorrido, conta-se o prazo a partir da data da primeira penhora ou ainda a contar da data em que tiver ocorrido o facto superveniente ou do seu conhecimento pelo executado, de acordo com o disposto no n.º 1 do artigo 203.º do CPPT.
Para o efeito deverá apresentar ao órgão de execução fiscal, neste caso as Secções de Processo Executivo da SS, onde correr a execução, uma petição inicial, elaborada em articulado e dirigida ao juiz do Tribunal Tributário de 1.ª instância. A petição deverá ser entregue em triplicado, onde o oponente oferecerá todos os docu- Page 76 mentos, arrolará testemunhas, requererá as demais provas consoante o caso.39
Na oposição à execução, a petição é autuada e remetida no prazo de 20 dias ao tribunal de 1.ª instância, de acordo com o artigo 5.º do Decreto-lei n.º 42/2001 e o artigo 203.º do CPPT.40
Além do executado, também podem opor-se quem não figurar no título executivo como devedor, e tiver sido chamado à execução, mas não se considerar responsável pelo pagamento da dívida. Como por exemplo: o gerente chamado à execução que não tenha exercido de facto funções de gerência no período de tempo a que respeita a dívida de contribuições, ou o responsável subsidiário não se considerar responsável por o devedor ter bens penhoráveis.
Regra geral, os fundamentos e que se pode basear a oposição à execução decorrem de factos ou vícios, ou seja, de deficiências do próprio processo executivo ou de facto ou vícios do próprio crédito parafiscal.
A oposição judicial só pode ser deduzida tendo como base o elenco de fundamentos que constam no artigo 204.º do CPPT, que são os seguintes:
* Inexistência de contribuições nas leis em vigor à data dos factos a que respeita a obrigação, ou de...
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