Acórdão nº 087870 de Supremo Tribunal Administrativo (Portugal), 12 de Março de 1996 (caso None)
| Magistrado Responsável | SAMPAIO DA NOVOA |
| Data da Resolução | 12 de Março de 1996 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: REVISTA.
Decisão: NEGADA A REVISTA.
Indicações Eventuais: A SOUSA J PAIXÃO COD PROC CONTRIBUIÇÕES IMP 2ED PÁG561.
Área Temática: DIR CIV - DIR OBG. DIR TRIB - DIR FISC.
Legislação Nacional: CPCI63 ART199 PAR1. CPC67 ART861 N2.
Sumário : I - Os depósitos obrigatórios na Caixa Geral de Depósitos só podem ser penhorados, mesmo em execução fiscal, nos termos do artigo 861, n. 2, do Código de Processo Civil. II - Tratando-se de depósitos voluntários, a penhora em processo de execução fiscal, pode ser feita nos termos do parágrafo 1 do artigo 199 do Código de Processo das Contribuições e Impostos de 1963. III - A partir do momento em que a entidade à ordem de quem o depósito obrigatório foi efectuado considera não subsistirem as razões que justificaram tal depósito e manda...
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