O que é uma execução fiscal?

A execução fiscal é um processo destinado à cobrança coerciva de dívidas tributárias ou outras dívidas cobradas através deste meio. Pode envolver citação do contribuinte, penhoras e outros atos destinados a obter o pagamento.

O que devo fazer se receber uma citação de execução fiscal?

Deve analisar imediatamente a citação, a origem da dívida, o prazo indicado e os meios de reação disponíveis. A resposta atempada é importante, porque os prazos em execução fiscal podem ser curtos.

É possível contestar uma execução fiscal?

Sim. Em determinadas situações pode ser apresentada oposição à execução fiscal ou reclamação de atos praticados no processo, por exemplo quando existam fundamentos como prescrição, inexigibilidade da dívida ou irregularidades processuais.

Posso pedir pagamento em prestações de uma dívida fiscal?

Sim. Em alguns casos pode ser possível requerer o pagamento em prestações, sujeito aos requisitos legais aplicáveis. A viabilidade depende do tipo de dívida, fase do processo, valores em causa e situação concreta do contribuinte.

Tax Enforcement Proceedings

Legal support in tax enforcement proceedings, tax debts and seizures

Tax enforcement proceedings are the process used by the Tax Authority or other competent bodies to collect debts coercively, and may involve service of notices, seizure of bank accounts, salaries, movable property, immovable property or other rights of the taxpayer. We provide legal analysis of the enforcement proceedings, verification of the claimed debt, applicable deadlines, any grounds for opposition and the legal alternatives available. Our work may include requests for payment by instalments, suspension of the proceedings, judicial opposition, complaints against acts of the tax enforcement body or negotiation of solutions appropriate to the specific case.

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Areas of practice

We assist clients in different situations relating to tax enforcement proceedings, assessing the debt, the acts carried out, the deadlines and the legal means of response available.

Legal support at all stages

We support the client from receipt of the summons or notice through to debt analysis, submission of applications, judicial opposition or response to seizures.

Legal analysis of tax enforcement proceedings

We verify the origin of the debt, the enforcement title, service of the notice, the deadlines and the lawfulness of the acts carried out in the proceedings.

Assessment of defence options

We identify whether there are grounds for opposition to enforcement, complaint against acts, limitation, unenforceability of the debt or other legal means.

Response to seizures and enforcement acts

We intervene in cases involving seizures of accounts, salaries, property, vehicles or other assets, assessing means of protection and legal response.

Requests for payment or suspension

We assist with applications for payment by instalments, provision of security, suspension of enforcement proceedings, or other solutions provided for by law.

Frequently asked questions

We clarify some of the most common questions about tax enforcement proceedings, tax debts, seizures, objections and payment by instalments

What is a tax enforcement proceeding?

A tax enforcement proceeding is a process intended for the compulsory recovery of tax debts or other debts collected through this route. It may involve service of notice on the taxpayer, seizures and other acts aimed at securing payment.

What should I do if I receive notice of a tax enforcement proceeding?

You should immediately review the notice, the origin of the debt, the deadline indicated and the available means of response. A prompt response is important, as the deadlines in tax enforcement proceedings can be short.

Is it possible to challenge a tax enforcement proceeding?

Yes. In certain situations, an objection to the tax enforcement proceeding or a complaint against acts carried out in the proceedings may be brought, for example where there are grounds such as limitation, unenforceability of the debt or procedural irregularities.

Can I request payment by instalments for a tax debt?

Yes. In some cases, it may be possible to request payment by instalments, subject to the applicable legal requirements. Whether this is feasible depends on the type of debt, the stage of the proceedings, the amounts at issue and the taxpayer’s specific circumstances.

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Tell us about your situation. Our team will review your request with rigour, confidentiality and attention to detail.

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