Prefácio
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 9-10 |
Page 9
Normalmente, ante uma execução fiscal, a reacção que ocorre é a da oposição. É questão de descortinar fundamento para tanto. Deixando-se intocável toda uma série de decisões e ou prática de actos da autoria do órgão da execução fiscal e de outras autoridades da administração tributária.
E, não obstante, é relevante a sua apreciação, até porque aí pode residir o êxito da oposição.
Podendo até, aliás, conseguir-se a anulação ou, quando menos, fazer cumprir as regras do jogo tantas vezes olvidadas ou espezinhadas pelos agentes tributários.
O trabalho que ao diante vai anda ao redor desse como que bastidor da execução
Habitualmente, a cargo de inábeis, de funcionários sem preparação, sem conhecimentos técnicos suficientes para tamanha responsabilidade.
Pior ainda, mais cerca do executado, manipuladores da função em prol de seus inconfessados desígnios e recalcamentos.
Há não muito tempo a esta parte, na qualidade de mandatário de conhecida figura pública, deslocamo-nos a determinado serviço de finanças para examinar o processo de execução fiscal que lhe fora instaurado.
A recepção de grande acrimónia foi acompanhada da advertência que, no caso, não era preciso advogado, pois só havia uma única saída: pagar.
Compulsados os autos - surpresa ou talvez não - em papel manuscrito volante deixado no final do processo: «atenção - é urgente penhorar este gajo».
Pouco importa esta «elegante» fraseologia, o que é perturbante é o que lhe subjaz. Daí, sendo provável que o processo se encontre eivado de irregularidades, de despachos, actos...
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