{"id":37147,"date":"2020-02-24T13:59:06","date_gmt":"2020-02-24T13:59:06","guid":{"rendered":"https:\/\/trc.pt\/2020\/pessoas-coletivas-ipss-isencao-de-custas-processuais\/"},"modified":"2020-02-24T13:59:06","modified_gmt":"2020-02-24T13:59:06","slug":"pessoas-coletivas-ipss-isencao-de-custas-processuais","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/pessoas-coletivas-ipss-isencao-de-custas-processuais\/","title":{"rendered":"Pessoas coletivas IPSS. Isen\u00e7\u00e3o de custas processuais"},"content":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_37147\" class=\"pvc_stats all  \" data-element-id=\"37147\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p style=\"text-align: justify;\"> \t<strong>PESSOAS COLETIVAS IPSS.&nbsp;ISEN\u00c7\u00c3O DE CUSTAS PROCESSUAIS<br \/> \tApela\u00e7\u00e3o n\u00ba<\/strong> 265\/19.4T8SRE.C1<br \/> \t<strong>Relator:<\/strong> JORGE ARCANJO<br \/> \t<strong>Data do Acord\u00e3o:<\/strong> 13-11-2019<br \/> \t<strong>Tribunal:<\/strong> TRIBUNAL JUDICIAL DA COMARCA DE COIMBRA \u2013 JU\u00cdZO DE EXECU\u00c7\u00c3O DE SOURE<br \/> \t<strong>Legisla\u00e7\u00e3o:<\/strong> ART\u00ba 4\u00ba, N\u00ba 1, AL. F) DO REG. CUSTAS PROCESSUAIS (DEC. LEI N\u00ba 34\/2008, DE 26\/2).<br \/> \t<strong>Sum\u00e1rio: <\/strong><\/p>\n<ol>\n<li style=\"text-align: justify;\"> \t\tI &#8211; O art.4\u00ba, n\u00ba 1, al\u00ednea f) do RCP disp\u00f5e que \u201c1 &#8211; Est\u00e3o isentos de custas: (\u2026)<br \/> \t\tf) As pessoas colectivas privadas sem fins lucrativos, quando actuem exclusivamente no \u00e2mbito das suas especiais atribui\u00e7\u00f5es ou para defender os interesses que lhe est\u00e3o especialmente conferidos pelo respectivo estatuto ou nos termos de legisla\u00e7\u00e3o que lhes seja aplic\u00e1vel\u201d.<\/li>\n<li style=\"text-align: justify;\"> \t\tEstamos perante uma isen\u00e7\u00e3o subjectiva, mas limitada a determinados actos (\u201cquando actuem\u2026\u201d).<\/li>\n<li style=\"text-align: justify;\"> \t\tQuando a lei postula o car\u00e1cter exclusivo (\u201cactuem exclusivamente\u201d), reporta-se \u00e0 finalidade e objectivos (da pr\u00f3pria pessoa colectiva, plasmados estatutariamente) e h\u00e1 situa\u00e7\u00f5es em que a defesa do interesse estatut\u00e1rio s\u00f3 se alcan\u00e7a de forma indirecta ou instrumental, pois de contr\u00e1rio seria neutralizar a pr\u00f3pria norma.<\/li>\n<li style=\"text-align: justify;\"> \t\tSendo a exequente uma pessoa colectiva sem fins lucrativos, comprova-se que um dos objectivos estatut\u00e1rios passa pela \u201cAssist\u00eancia \u00e0 Crian\u00e7a com creche, Jardim Infantil e Tempos Livres\u201d, e uma das receitas da institui\u00e7\u00e3o \u00e9 constitu\u00edda tamb\u00e9m pelos \u201crendimentos dos servi\u00e7os e as comparticipa\u00e7\u00f5es dos utentes\u201d (art.9\u00ba, c) dos Estatutos).<\/li>\n<li style=\"text-align: justify;\"> \t\tNeste contexto, deve aceitar-se que a execu\u00e7\u00e3o (pagamento for\u00e7ado) se inscreve ainda na defesa dos \u201cinteresses que lhe est\u00e3o especialmente conferidos pelo respectivo estatuto\u201d, e defesa exclusiva porque o \u00fanico objectivo com a execu\u00e7\u00e3o \u00e9 este e n\u00e3o outro, e da\u00ed a isen\u00e7\u00e3o de custas, nos termos do art.4\u00ba, n\u00ba 1, f) do RCP.&nbsp;<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"> \t<a href=\"http:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/6b73515af037760c802585180040a92d?OpenDocument\" target=\"_blank\" rel=\"noopener noreferrer\">Consultar texto integral<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_37147\" class=\"pvc_stats all  \" data-element-id=\"37147\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p>PESSOAS COLETIVAS IPSS.&nbsp;ISEN\u00c7\u00c3O DE CUSTAS PROCESSUAIS Apela\u00e7\u00e3o n\u00ba 265\/19.4T8SRE.C1 Relator: JORGE ARCANJO Data do Acord\u00e3o: 13-11-2019 Tribunal: TRIBUNAL JUDICIAL DA<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[230],"tags":[],"_links":{"self":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/37147"}],"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=37147"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/37147\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=37147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=37147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=37147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}