{"id":26851,"date":"2008-10-14T19:00:00","date_gmt":"2008-10-14T19:00:00","guid":{"rendered":"https:\/\/trc.pt\/\/2008\/10\/14\/agravo1372-02\/"},"modified":"2008-10-14T19:00:00","modified_gmt":"2008-10-14T19:00:00","slug":"agravo1372-02","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/agravo1372-02\/","title":{"rendered":"Habilita\u00e7\u00e3o de cession\u00e1rio. Sub-roga\u00e7\u00e3o tribut\u00e1ria – terceiro"},"content":{"rendered":"
<\/div>\n

<\/path><\/svg><\/i> <\/p>\n

<\/div>\n

Habilita\u00e7\u00e3o de cession\u00e1rio Sub-roga\u00e7\u00e3o tribut\u00e1ria – terceiro
Agravo n\u00ba 1372\/02- 1\u00aa Sec\u00e7\u00e3o
Ac\u00f3rd\u00e3o de 28.05.2002
Relator: Ferreira de Barros
Legisla\u00e7\u00e3o: Arts. 376\u00ba do C.P.C. Arts. 1\u00ba, 2\u00ba al. d) 18\u00ba n\u00ba3, 22\u00ba n\u00ba2, 24\u00ba n\u00ba1, 41\u00ba e 42\u00ba da Lei Geral Tribut\u00e1ria Arts. 91\u00ba e 92\u00ba do C\u00f3digo de Procedimento e de Processo Tribut\u00e1rio
Sum\u00e1rio <\/p>\n

\n
    \n
  1. A norma constante do n\u00ba1 do art. 592\u00ba do C.Civil n\u00e3o se aplica \u00e0 sub-roga\u00e7\u00e3o tribut\u00e1ria. \t<\/li>\n
  2. O pagamento, efectuado pelo gerente da executada enquanto respons\u00e1vel subsidi\u00e1rio, por revers\u00e3o de execu\u00e7\u00e3o fiscal, implica a extin\u00e7\u00e3o da d\u00edvida fiscal. \t<\/li>\n
  3. Enquanto respons\u00e1vel subsidi\u00e1rio, o gerente tornou-se executado e sujeito passivo da rela\u00e7\u00e3o tribut\u00e1ria, pelo que n\u00e3o pode considerar-se terceiro, para efeitos do disposto no art. 41\u00ba n\u00ba1 da LGT. IV- O gerente apenas tem direito de regresso contra a sociedade, devedora origin\u00e1ria, como titular de um cr\u00e9dito novo.<\/li>\n<\/ol><\/div>\n

    \t\u00a0 \t<\/p>\n","protected":false},"excerpt":{"rendered":"

    <\/div>\n

    <\/path><\/svg><\/i> <\/p>\n

    <\/div>\n

    Habilita\u00e7\u00e3o de cession\u00e1rio Sub-roga\u00e7\u00e3o tribut\u00e1ria – terceiro Agravo n\u00ba 1372\/02- 1\u00aa Sec\u00e7\u00e3o Ac\u00f3rd\u00e3o de 28.05.2002 Relator: Ferreira de Barros Legisla\u00e7\u00e3o:<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[230],"tags":[],"_links":{"self":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/26851"}],"collection":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/comments?post=26851"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/26851\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=26851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=26851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=26851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}