{"id":31769,"date":"2014-02-10T15:59:46","date_gmt":"2014-02-10T15:59:46","guid":{"rendered":"https:\/\/trc.pt\/\/2014\/02\/10\/competencia-material-tribunal-tributario-execucao-fiscal-arrendamento\/"},"modified":"2014-02-10T15:59:46","modified_gmt":"2014-02-10T15:59:46","slug":"competencia-material-tribunal-tributario-execucao-fiscal-arrendamento","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/competencia-material-tribunal-tributario-execucao-fiscal-arrendamento\/","title":{"rendered":"Compet\u00eancia material. Tribunal tribut\u00e1rio. Execu\u00e7\u00e3o fiscal. Arrendamento"},"content":{"rendered":"
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\tCOMPET\u00caNCIA MATERIAL. TRIBUNAL TRIBUT\u00c1RIO. EXECU\u00c7\u00c3O FISCAL. ARRENDAMENTO
\tAPELA\u00c7\u00c3O N\u00ba<\/strong> 145\/13.7TBLSA.C1
\tRelator: <\/strong>MOREIRA DO CARMO
\tData do Acord\u00e3o: <\/strong>18-12-2013
\tTribunal: <\/strong>LOUS\u00c3
\tLegisla\u00e7\u00e3o:<\/strong> ARTS. 211, 212 CRP, 4 ETAF, 256, 276 CPPT, 824, 1057 CC
\tSum\u00e1rio: <\/strong><\/p>\n

    \n
  1. \t\tSe no \u00e2mbito de execu\u00e7\u00e3o fiscal movida contra o respectivo propriet\u00e1rio \u00e9 vendido pr\u00e9dio locado a terceiro e depois o adquirente pede a entrega de tal im\u00f3vel livre de pessoas e bens, e chaves do mesmo, nos termos do art. 256\u00ba, n\u00ba 2, do CPPT (equivalente ao art. 901\u00ba do CPC), pedido deferido pelo servi\u00e7o de finan\u00e7as executor, o terceiro arrendat\u00e1rio pode reclamar para o tribunal tribut\u00e1rio de 1\u00aa inst\u00e2ncia pedindo a revoga\u00e7\u00e3o desse despacho, com o fundamento de que o arrendamento n\u00e3o caducou com a venda judicial, n\u00e3o devendo ser feita a entrega do locado ao referido adquirente;<\/li>\n
  2. \t\tO tribunal tribut\u00e1rio tem compet\u00eancia para decidir tal quest\u00e3o;<\/li>\n
  3. \t\tSe o arrendat\u00e1rio propuser ac\u00e7\u00e3o declarativa contra o referido adquirente do im\u00f3vel locado para aprecia\u00e7\u00e3o primacial de tal quest\u00e3o \u2013 vig\u00eancia ou n\u00e3o caducidade do dito arrendamento \u2013 o tribunal judicial c\u00edvel \u00e9 incompetente em raz\u00e3o da mat\u00e9ria.<\/li>\n<\/ol>\n

    \tConsultar texto integral
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    COMPET\u00caNCIA MATERIAL. TRIBUNAL TRIBUT\u00c1RIO. EXECU\u00c7\u00c3O FISCAL. ARRENDAMENTO APELA\u00c7\u00c3O N\u00ba 145\/13.7TBLSA.C1 Relator: MOREIRA DO CARMO Data do Acord\u00e3o: 18-12-2013 Tribunal: LOUS\u00c3<\/p>\n","protected":false},"author":37,"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\/31769"}],"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\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/comments?post=31769"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/31769\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=31769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=31769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=31769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}