Author(s) Eugénia Margarida Afonso Pereira
Advisor(s) Joaquim Freitas Rocha
Synopsis This paper deals with the process of tax execution, in particular, coercive collection of debts that do not emerge from a tax legal relationship. Facing the constant evolution of the means of facilitating collection in the process of tax execution, this is currently an executive process appealing to any type of creditor. Furthermore, according to the provisions of article 148, paragraph 2 of the CPPT, in conjunction with article 179 of the CPA and the various special individual laws, the legislator has opened the possibility of using execution, enabling several entities to use this collection method, as fast and efficient as the process of tax enforcement for the collection of debts that in no way resemble taxes. Therefore, it is essential to ask whether this executive procedure will be the most appropriate mean of collecting such debts and whether the use of debt for civil claims will not violate the principle of material suitability of the claim substantive, because it does not adjust the procedural steps. In order to comply with the aforementioned, it is essential to verify the prerogatives of the tax foreclosure process that make it so appealing a means of collection, as well as to verify if there is effectively an abuse of the tax foreclosure process when it allows the collection coercive nature of non-tax debt.
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