{"id":234,"date":"2026-03-31T22:41:19","date_gmt":"2026-03-31T22:41:19","guid":{"rendered":"https:\/\/jorgelopesdesousa.pt\/?page_id=234"},"modified":"2026-04-11T17:12:52","modified_gmt":"2026-04-11T17:12:52","slug":"https-jorgelopesdesousa-pt-page_id234","status":"publish","type":"page","link":"https:\/\/jorgelopesdesousa.pt\/?page_id=234","title":{"rendered":"C\u00f3digo de procedimento e de processo tribut\u00e1rio"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00cdTULO I&nbsp;<strong>&nbsp;<\/strong>\u2013&nbsp;<strong>Disposi\u00e7\u00f5es gerais<\/strong>&nbsp; &nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CAP\u00cdTULO I \u2013&nbsp;<strong>\u00c2mbito e direito subsidi\u00e1rio<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jorgelopesdesousa.pt\/?page_id=242\">Artigo 1.\u00ba<\/a>&nbsp;&nbsp;<\/strong>\u2013<strong>&nbsp;<\/strong>\u00c2mbito<strong>&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jorgelopesdesousa.pt\/?page_id=267\">Artigo 2.<\/a><a href=\"https:\/\/jorgelopesdesousa.eu\/cppt-2\">\u00ba<\/a>&nbsp;&nbsp;<\/strong>\u2013<strong>&nbsp;<\/strong>Direito subsidi\u00e1rio&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CAP\u00cdTULO II \u2013&nbsp;<strong>Dos sujeitos procedimentais e processuais<\/strong>&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SEC\u00c7\u00c3O I \u2013&nbsp;<strong>Da personalidade e capacidade tribut\u00e1rias<\/strong>&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jorgelopesdesousa.pt\/?page_id=287\">Artigo 3.\u00ba<\/a>&nbsp;&nbsp;<\/strong>\u2013 Personalidade e capacidade tribut\u00e1rias<strong>&nbsp; &nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jorgelopesdesousa.pt\/?page_id=294\">Artigo 4.\u00ba<\/a>&nbsp;&nbsp;<\/strong>\u2013 Interven\u00e7\u00e3o das sucursais<strong>&nbsp; &nbsp; &nbsp; &nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jorgelopesdesousa.pt\/?page_id=300\">Artigo 5.\u00ba<\/a>&nbsp;&nbsp;<\/strong>\u2013 Mandato tribut\u00e1rio<strong>&nbsp; &nbsp; &nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jorgelopesdesousa.pt\/?page_id=305\">Artigo 6.<\/a>\u00ba\u00a0<\/strong>\u2013 Mandato judicial<strong>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jorgelopesdesousa.eu\/cppt-7\">Artigo 7.\u00ba<\/a>&nbsp;<\/strong>\u2013&nbsp;Curador especial ou provis\u00f3rio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/jorgelopesdesousa.eu\/cppt-8\">Artigo 8.\u00ba<\/a>&nbsp;<\/strong>\u2013 Representa\u00e7\u00e3o das entidades desprovidas de personalidade jur\u00eddica mas que disp\u00f5em de personalidade tribut\u00e1ria e das sociedades ou pessoas colectivas sem representante conhecido<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;Sec\u00e7\u00e3o II &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Da legitimidade<\/strong>&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 9.\u00ba \u2013 Legitimidade &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sec\u00e7\u00e3o III &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Da compet\u00eancia<\/strong>&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 10.\u00ba \u2013 Compet\u00eancias da administra\u00e7\u00e3o tribut\u00e1ria<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 11.\u00ba \u2013 Conflitos de compet\u00eancia<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 12.\u00ba \u2013 Compet\u00eancia dos tribunais tribut\u00e1rios<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 13.\u00ba \u2013 Poderes do juiz<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 14.\u00ba \u2013 Compet\u00eancia do Minist\u00e9rio P\u00fablico<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 15.\u00ba \u2013 Compet\u00eancia do representante da Fazenda P\u00fablica<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 16.\u00ba \u2013 Incompet\u00eancia absoluta em processo judicial<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 17.\u00ba \u2013 Incompet\u00eancia territorial em processo judicial<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 18.\u00ba \u2013 Efeitos da declara\u00e7\u00e3o judicial de incompet\u00eancia<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 19.\u00ba \u2013 Defici\u00eancias ou irregularidades processuais&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ufeff&nbsp;Sec\u00e7\u00e3o IV &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dos actos procedimentais e processuais<\/strong>&nbsp;&nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SUBSEC\u00c7\u00c3O I &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dos prazos&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 20.\u00ba \u2013 Contagem dos prazos<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 21.\u00ba \u2013 Despacho e senten\u00e7as. Prazos<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 22.\u00ba \u2013 Promo\u00e7\u00f5es do Minist\u00e9rio P\u00fablico e do representante da Fazenda P\u00fablica. Prazo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 23.\u00ba \u2013 Prazos fixados<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 24.\u00ba \u2013 Passagem de certid\u00f5es e cumprimento de cartas precat\u00f3rias. Prazos<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Artigo 25.\u00ba \u2013 Cumprimento dos prazos&nbsp;&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00cdTULO I&nbsp;&nbsp;\u2013&nbsp;Disposi\u00e7\u00f5es gerais&nbsp; &nbsp;&nbsp; CAP\u00cdTULO I \u2013&nbsp;\u00c2mbito e direito subsidi\u00e1rio Artigo 1.\u00ba&nbsp;&nbsp;\u2013&nbsp;\u00c2mbito&nbsp; Artigo 2.\u00ba&nbsp;&nbsp;\u2013&nbsp;Direito subsidi\u00e1rio&nbsp;&nbsp; CAP\u00cdTULO II \u2013&nbsp;Dos sujeitos procedimentais e processuais&nbsp;&nbsp; SEC\u00c7\u00c3O I \u2013&nbsp;Da personalidade e capacidade tribut\u00e1rias&nbsp;&nbsp; Artigo 3.\u00ba&nbsp;&nbsp;\u2013 Personalidade e capacidade tribut\u00e1rias&nbsp; &nbsp; Artigo 4.\u00ba&nbsp;&nbsp;\u2013 Interven\u00e7\u00e3o das sucursais&nbsp; &nbsp; &nbsp; &nbsp; Artigo 5.\u00ba&nbsp;&nbsp;\u2013 Mandato tribut\u00e1rio&nbsp; &nbsp; &nbsp; Artigo 6.\u00ba\u00a0\u2013 Mandato judicial\u00a0 \u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":43,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-234","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=\/wp\/v2\/pages\/234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=234"}],"version-history":[{"count":10,"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=\/wp\/v2\/pages\/234\/revisions"}],"predecessor-version":[{"id":309,"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=\/wp\/v2\/pages\/234\/revisions\/309"}],"up":[{"embeddable":true,"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=\/wp\/v2\/pages\/43"}],"wp:attachment":[{"href":"https:\/\/jorgelopesdesousa.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}