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Miguel Ângelo Cunha Barbosa Lago Quinto

A venda no processo de execução fiscal:

natureza jurídica e efeitos

Universidade do Minho

Escola de Direito

abril de 2018 Miguel Âng elo Quint o A v e n d a n o p ro ce ss o d e e xe cu çã o f is ca l: n a tu re za j u rí d ic a e e fe it o s Minho | 20 18 U

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Miguel Ângelo Cunha Barbosa Lago Quinto

A venda no processo de execução fiscal:

natureza jurídica e efeitos

Universidade do Minho

Escola de Direito

abril de 2018

Tese de Mestrado

Mestrado em Direito Tributário

Trabalho efetuado sob a orientação do

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+ # $ $ &' # $ # % &' B % &' (

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23

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-24

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25 # 0 # WB # $ $ $ &J # ( & > # B " # B # $ $ Z ,# ( # ( & % # $ + ,* # % &' / &' ( # " " # " # # ( &' I # + > $ H # .4 $ $ # B Y # Y $ + # 5 B ' ( * # # $ $ # % &' ( . # B VT Y B Y B $ Z # ( # $ H $ &J # ( & # 5 # # , # # " # Y # # . 9B # # # B B

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26 $ # $ ( # &' # # * + # ( # $ B ( * # # $ # " &' # # " # # 8 + B ! # 2 $U ? " # # " 5 ,# * + # B # B " # # # $ # # $ Z # K ' # " B 5 + * 5 # $ Z # $ $ $ # B # # # &' # !# &' 4 5 ( ' # # $ # . $ # $ # # ?4B K# # . # . 4 5 "I # / L WVVD # # 8 ; # $ Z # TL D # V # / * ] # 8 & # ; # # ^B # YB "I # I # # ? " # # ..4 ; L # # * &' " 5 %, B U " $ $ # # , ^ # YB $ " L

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29 $ * + # B I # $ # % &' ( ; # # &' ' # # # # + * $ # $ # % &' ( B $ # ( # * + # 8 $ # ( &' I $ &' # ( # $ J + + ( # $ B $ K$ $ . # B &' # 2 $U . $ I I $ # 5 # $ $ + # &' & ' + ( # # B ( # # $ # YV # 3V Y # 2. # $ &' # $ $ # # $ " # B # L # " $ # $ $ " % Z ( &' . $ " B # # # # # # # # #

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30 ! B $ # 5 L ' # $ Z # # # # $ Z ( 5 4 % &' ( % Z # # # %$ # # # $&' B # B $ # 5 # $ $ # _ V W ! ; ;29/!/; ;> 7!>48 !2! 4;2G@49 ! /8 .28 ;@@8 /; ;F; 7<=8 19@ ! > $ " # # @ " ! U+ B ! % &' ( B # # ( # # &' " # #," # ; # # # $ # B * L B $ B $ # # ]S^ gB # h $ ,$ ]S^ 5" $ Z ( # $ -! # # # # # # $ # # B , # &' ( # $ ! $ Z # , + ( L " # # ( &' " ) ( &' # # # ( # ; # B $ &' # + & B # # # # $ # # # &' # # # # # # &' # # V3 ! * $ _ # # # $ + ( $ &' H & # I# 5 B &' I# # % &' >' $ # # * $ &' $ # &' # # 8 $ # # * I B $ " % &' B # ( I # # &' # # $ % ( 5% & # I# 5 B # # 5L ( * / # B $ _ # ..4 ' ( Z $ $K . % $ B $ 5 ( ( L &J $ " # $ ..4 " + " # $ # # ( 5 B # $ H # # # &' * &' # # 5 > $ 5 ( " #" L !72;>49>8 @9 A! !2!\08B. # ;% &' 1 B $ T V3! Y Y # ?4

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31 # $ $ # # $ &' " ,# $ " B $ # # # B $ $e # # # ( # $ . U B $ 5 ( #I %$ # # ..4 $ # ( H + & 5 ( 5 # # ; ( Z # $ _ " # # # $ ! # V # ..4 ' # # $ # + # ( $ $ Z # # # > # B TT Y # ..4 # % &' # " 5 % L $ * # B # # # # # &' ; ( % #

$U # # # % &' # $ # % &' ( B " # L "I

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32 # ! I $ # 5 # &' # $ # ' # # $ # % &' ( ! B # L # # # ( # # $ # &' B # $ # B ( L $ $ " H # # # % &' 5 # > # B ( # # B %$ B K $ " # &' $ I" $ ( # $ # ' # $ B # &' # $ # % &' ( , # ( # # $ ," B # # 5L $ I

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33 % # # # + ; &' # $ Z # " L ( # $ % " # ,# # ( ' $ # # " # &' . $ " B # # B # $ Z # K ' # % &' ( # * L " # # " # B $ # " $ &' # * # B # L # ( # * % " V ! I B # * $ # % &' ( # 9 # $ # # * &' B # ' $ # 5 # # " # # # $ ' # * + ,# ! # B $ # # # H 5 # $ # $ # $ B " # # Z ( # " # V ! >!472;:! 072G/9 ! /8@ !48@ ! ' I # $ # $ # % &' ( # " $ B # B U $ # 5 # " # L $ + # B ' + # $ &J @' # " &J # 5 + $ # / # $ # H ( &' B & $ ( 5 # # " # # " B # # ( $ + ( $&' # . # ' # $ B & $ (

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35

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

(52)

38 K ' # % &' ( % # B $ Z B $ % " # # K ' + # B # $ # B ( $ K ' " $ $ # # W > U # B &' L H $ " Y # Y # . B "I # $ &' $ + * # $ # $ B # ( # * # $ # % &' ( %$ # ( # + # ( # # # # &' # $ &' # # &' # ..4 A # # # &' &' B WV ( # ( & # $ K @ # B , # &' # # # # # $ # " B # B # ( B # # B &' # ..4B # &' # $ &' B # * I $ # # B % I H # B # # $ # " B ( # $J Y V # TT Y # ..4 1 %$ B $ L &' # # &' $ " T Y # ..4B # $ # B # # B $ % + * # % &' ( B # # # # ) $ # # # $ # % &' ( B # # # # # * $ * # # ' B $ &' # # $ K # % # # & # I# 5 B $ % " B # # # * # $ % B K # $ $ # # # ! L ," + # # $ # $ K ' # % &' ( B L $ &' # K ' + (5 ( * # # ; # 5 B 2 / WW # &' $ $J &' # # $ #Z 5 ( # # # # # &' $ $J % Z # # " # B $ # B " # # # ' I # K ' # % &' ( B # # # $J $ # $ # # # " # Y # Y TT Y # ..4 W > # B $ Y 3 D # L3VL 3 # @ $ 4 !# " WV !2 ; 8 !;4!>8B # / !# " B 3f ;# &' B A 99B $ WW WW279 /7!24; 82!9@B! ;% &' 1 B $ W WT

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

" ( &' # &' # I# B &' 5 # #

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(54)

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41

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(56)

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43 V V /! ;F9@4k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` . %$ B L ( 5L "I # $ _ + " B $ _ B # , > B #

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

(60)

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

$ # # # $ $ &J VB # # &' $ W # $ # # # &'

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47 ! "I # $ L $ * &' # B $ 5" # 5 B $ $ # I# 5 ! B ( ( Y # V Y # ?4B " ( # L ( Z $ # # " # 5 $ $ # I# 5 #," # B !# &' 4 5 # " 5 ( * # # B YW # V Y # ?4 # ( " &' # " ' # $ # # $ I" # &' # $ 5" # 5 # ( # &' ," #

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48

# # # # # # &' B " ( L $ # ( &' # $ &' + ,# " B * "I # &' + ,# 5

> ( B + B # ( # ( #

$ # # # $ $ &J B # # &' $ # &' #

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

& "I # % &' ( # % # $ B # $ $ $ &J ' # > U &J B # # % B + B !# &' 4 5 B ' # ( + " # &' + ,# 5 B +5 # 5 I # 5 # I# # " ! 5 # # ( # # $ # + $ #Z B ' # !# &' 4 5 # $ # " 5 $ & _ # $ # % &' ( B ( & # # # # B $ K$ T > # Y # . TV! Y # 9 9 V Y Y # L!D 33T # # 0

(64)

50 , ; # # # " $ L $ Z 5 I ,# $ &' " B $ $ ( &' # $U B # L # $ # $ ,$ # # # B # # # B # $ $ # # B # + & B # $ # # # # # B ( # $J Y # ?4 ; # # &' $ H !# &' 4 5 $ ' I $ ," ( # # # B + U + " $ $ " $ # $ &' I # " # 1 %$ B L ( # # " $ ( # ( # ( $ # # # $ $ &J B # # &' $ # &' # # &' # $ &' #

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

(65)

51 # # $K &' T B % # $ # 5 &' # K" K" ( # $ # &' # 8 + B L $ # # # $ $ &' 5 # # ( # ( # # B "I # $ $ 5 ! # ( # $ # &' + # ( # # B ' # % # $ $ " 5 B # # ( # # $ # " B # * % &' ( . B $ Z # !# &' 4 5 # $ $ # B # L # _ # &' + ,# 5 ! # B # ( # I ( # # &' $ 9 $ B $ $ &J &' # &' # $ &' # B # * H ' # K ' H % &' # &' / # YV # V Y # ?4B !# &' 4 5 ' $ # 5 # K ( $ # &J 5 B " #

%$ * / + &' # $ $ &J &' #

# &' # $ &' # B I L $ ' # % &' B # # $ " ' # Y # ..4 . $ " B $ L ( $ " 5 ( # $ * # # $ B # $ , # $ $ # " $ " # $ &' 5 / # B I ( # U $ # # $ * &' 5 # ( " 5 B # L % &' $ # B "I # $ # $ K # % # # B " $ $ # _ # $ Z 5 I ,# H !# &' 4 5 B # " ' # # &' $ 4 # # # # &' + ,# 5 # ! " ' $ # # ( &J ( + $ " # 8 # ( % " $ " 5 T > # , ^B # Y # 3V Y # ..4

(66)

52

/ # B # ( # ( # $ # # # $ $ &J B # # &' $ # &' # # ' # &' #

$ # % # $ H % &' ( # '

# $ # 4 # $ # # " B

" " # ( # " B &' B # &' $ I" # ' B $ " 3 Y

Y 3 Y # ?4B ' # ( &' # ( + ,# > ( H " # $ # B " ' " I $ # !# &' 4 5 B 5 # 5 B + % Z # $ # # $ $ # 4 I ( # &' $ # B # B ( I $ $ # Z $ K ( $ K ' B $ ( # # $ " # # ' B # # # ' I # &' " $ ,$ # # " ' $ # H # # # J $ $ # !# &' .U ! " ' $ # # &' ( # # # $ $ % ' ( " &' L # $ # # ( Z # # # " # 5 TT . " *B # 3 Y # ..4B # &' $ " " " &' # ( # B # # # # # # # B $ H ( &' # I# 5 > # $ $ &J B 5 $ # % Z # # ( # # ( % $ " ," Z K " B $ # # # " #," # # K " * $ ( Z K B # $ # # # $ # ! &' # " H $ ' # $ % " # $ # # " &' # # # # B ( # $J Y # Y # ..4 . # B &' # $ &' # $ " YW # Y # ?4B # $ # # " ( &' # $ $ 5 B # # % Z # $ K B % # B $ &' Z # $ + ,* $ 5" TT> # V Y Y W # ?4

(67)

53 / %$ # B I ,# H # &' $ # # # # # B K ' ( & 5 $ # " # # $ K $ $ ( $ ( # # ' B #5 # &' ; # L # ( B L ( &' # # $ + # # ' B # $ ,$ # $ $ &' $ " 3 Y # ?4 ; ( $ %$ $ " # " ' B $ $ $ $ # YW # V Y # ?4 . I B # # L B I B # B # $ # _ # $ # % &' ( B ( $ # % # B ( & # ' $ ' $ ,$ , # $ # 5 . ( B 5 $ ( # # ' B # ( # H $ B ( # ( ( 5 B ( # $ T3 Y Y # ?4 @ " # " ' B # ( # ( #

$ # # # $ $ &J B # # &' $ # &' #

# ' # &' # B # " $ # _ # $ # % # $ # % &' ( B $ $ ,$ # $ # # " B # # 5 ' # 5 B $ % $ # * $ H # $ * I ( H ( # $ # ' $ # B # * $ H * + ,# B % &' H B $ B # # B # * # B ( " # V W !48@ .28 ;@@7!9@ >8 .28 ;@@8 /; ;F; 7<=8 19@ ! 1 H $ # # # " &' # &J 5 B # # # # ( # $ &' # * &' " 8 # # # # I

(68)

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

(69)

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

(70)

56 , ^ # Y # T Y YB # # ..4B L $ # &' # " # $ . > # B # " ' 5 # K# # . # . 4 5 B ( # # ( , # ( $ # $ 5 B # $ $ &' # # $ # # # ! &' # ( " # % &' ( # " ( # $ # $ &' # I# 5 B # L $ # # # $ $ + # ' $ # # &' , # !# &' .U > $ " # 0 I ! # 2 VB $ " # % &' L &' # & # # &' # # , % " c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f ;# &' B $

(71)

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

! "I # &' # + * $ # % &' ( B L #

# # ) ' # + # # # $ ( # # # B # # B 5$ # ( 5 # &' B $ # 5 &' H $ 5 # # B # " ( # # # # ; &' L # Y # 3V Y # ?4B " # ( ) 6 # # # # &' $ + * # % &' ( # # " $ # $ K ' # !# &' 4 5 B # U W> # B 08@6 !>7; !2/8@8 8@4!B # / 1 B $ 3

(72)

58 & # $ , B # $ &' ( ( # $ # # B $ # # # # # $ + * # % &' B # L # $ Z ) # $ $ B K ' # % &' ( ' # # 5 B ( # $ # # " ! # B ' % $ # # # B # &' # " + # . # B # * I H ' # $ Z # $ # I $ B U B # + * # % &' ( 8 K ' # % &' ( % $ $ Z $ ( ' $ * + ,# B B $ $ " B ( # $ ( # #

' $ &' " B $ # 5 " &' # "I # &' $ " T Y # ..4 ! # B $ Z U I $ # + *B " * # # # " " $ B "I # &' B # L $ " * + # # $ # % &' ( > $ $ # Y # 3V Y # ?4 # %$ # # $ # ' # $ # # $ + * # % &' ( / # # ( # I # ," ( # &' B ( # ' # " $ # $ K ' # !# &' 4 5 B # Y # > Y # 3V Y # ?4 !# &' 4 5 I * # $ $ * + # 4 # L # $ 5 # # $ + # B # ' $ # $ K ' * + # B # B # # ( $ # B %$ * + ,# + # $ # % &' ( #5 $ ' K ' # " + $ ! # B I ( Y # 3V Y # ?4B ( $ " $ $ ( # $ ;% # " # " ' # $ 5" # + # B ' # $ " 5 B $ % $ B # # &' # 5 B ( # W YL! # ..4 # B , ( # $ # $ # B $ # % &' ( B $ &' # # " 5 # + # B "I # &' $ " T Y # ..4 > # B $ % $ B $ 3 D # L3VL 3 3 3T D # WL L 3 B # @ $ 4 !# "

(73)

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

(74)

60

! B # # &' # +5 ( # B ' $ ( #

# # # $ # $ K ' # " # *

*

> # B !# &' 4 5 $ $ $ # % &' ( # &' # % # + * # % &' ( B # &' $ "

, ^ # Y # 3 Y # ..4B ( $ K ' # " & # ; &' B $ " *B $ &' YV # 3 Y # 2.B # % , # ( &J # B Z # #+ " # $ # # ; &' # $ Z K ' # " $ $ B # # # % # + *B # " $ $ # % &' ( B ' ( Z * + ,# # $ B " * B + " " # # I # B K J " # + # $ Z # B # ' $ K$ $ B # L B B $ # # ( 5 5 B $ # &' # " $ ( &' # # # "

8 K ' # % &' ( B # % &' % &' B

+ $ $ # % # + *B $ # $ ' + # B " & # I# 5 B + B ( $ $ ( # B " $ # * ( ' ( $ ! % &' $ , +5 ( * # # &' # + *B % # $ &' # # Z 5 # " " B # " $ ( &' # # $ + # * + # . B " ( # &' % " B + ,* $ % ( &J # B # % # # $ B $ % $ $ B " # B $

% &' # % &' B $ # $ Z # # % &' B # T Y # .

4 # # # # $ + $ #Z B % # U K #' # B $ % $ $ Y

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