A Competência para Instauração e Instrução do Processo
Autor | Cristina Kellem Silveira Costa Fernandes |
Páginas | 33-34 |
Page 33
No seguimento da aprovação em 2001, da então nova Lei de Bases da SS e no sentido de reforçar a eficácia operacional do aparelho administrativo de SS, são criadas no âmbito do Decreto-Lei n.º 42/2001 de 9 de Fevereiro, as secções de processo executivo, que uma vez integradas no sistema pretende-se que possibilitem maior celeridade ao processo de cobrança coerciva na medida em que se agilizam os mecanismos e procedimentos para a sua execução.
A estas secções é atribuída a competência para a instauração e instrução dos processos de execução de dívidas do sistema de SS.
Este novo processo de execução apesar de possuir algumas regras especiais previstas no Decreto-Lei n.º 42/2001 de 9 de Fevereiro, segue o processo de execução fiscal já instituído. Por este motivo o mesmo Decreto-Lei prevê a adequação da organização e da competência dos tribunais administrativos e tributários.
De acordo com o Artigo 3.º do Decreto-Lei n.º 42/2001 de 9 de Fevereiro, a competência para instauração e instrução do processo de execução de dívidas à SS a delegação do IGFSS do distrito da sede ou da área de residência do devedor. Para este efeito as instituições de SS deverão...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- O Processo de Execução das Dívidas à Segurança Social
- Lista de Abreviaturas e Siglas utilizadas
- As dívidas à segurança social
- A Competência para Instauração e Instrução do Processo
- Introdução
- Os Tribunais Competentes
- O Processo de Execução
- A Oposição à Execução
- A Extinção do Processo de Execução
- Conclusão
- Referências Bibliográficas
- Anexos
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