{"id":673252,"date":"2026-04-24T15:26:02","date_gmt":"2026-04-24T13:26:02","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\/"},"modified":"2026-04-24T15:26:02","modified_gmt":"2026-04-24T13:26:02","slug":"acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\/","title":{"rendered":"Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 4703\/19.8T8LSB.L1.S1 \u2013 2022-02-10"},"content":{"rendered":"<div class=\"kji-decision\">\n<p class=\"kji-summary\">Relator: ROSA TCHING. I. O direito de sub-roga??o traduz a substitui??o do credor na titularidade do direito a uma presta??o fung?vel, pelo terceiro que cumpre em lugar do devedor ou que faculta a este os meios necess?rios ao cumprimento. II. Resulta da conjuga??o do disposto nos artigos 41? da LGT e 91? e 92? , do CPPT, que o terceiro? que pretende proceder ao pagamento das d?vidas tribut?rias e beneficiar da sub-roga??o nos direitos da administra??o tribut?ria, tem de requer?-lo ao dirigente do servi?o perif?rico local da administra??o tribut?ria competente que decidir? no pr?prio requerimento, caso se prove interesse leg?timo ou a autoriza??o do devedor, indicando o montante m?ximo da d?vida a pagar e respetivos juros de mora. III. Cabe no ?mbito da compet?ncia dos tribunais judiciais julgar a??o proposta pelos autores que, tendo procedido ao pagamento de d?vidas tribut?rias da r? e tendo obtido da administra??o tribut?ria autoriza??o para ficar sub-rogado nos direitos desta, pretende obter da r? o reembolso dos valores pagos.<\/p>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/f0d7af432680cddd802587e60083a3df?OpenDocument&#038;ExpandSection=1\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Portails officiels portugais (DGSI \/ Tribunal Constitucional). Republication en metadata_only par prudence licencielle ; consulter la source officielle pour le texte authentique.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Relator: ROSA TCHING. I. O direito de sub-roga??o traduz a substitui??o do credor na titularidade do direito a uma presta??o fung?vel, pelo terceiro que cumpre em lugar do devedor ou que faculta a este os meios necess?rios ao cumprimento. II. Resulta da conjuga??o do disposto nos artigos 41? da LGT e 91? e 92? , do CPPT, que o terceiro? que pretende proceder ao pagamento das d?vidas tribut?rias e beneficiar da sub-roga??o nos direitos da administra??o tribut?ria, tem de requer?-lo ao dirigente do servi?o perif?rico local da administra??o tribut?ria competente que decidir? no pr?prio requerimento, caso se prove interesse leg?timo ou a autoriza??o do devedor, indicando o montante m?ximo da d?vida a pagar e respetivos juros de mora. III. Cabe no ?mbito da compet?ncia dos tribunais judiciais julgar a??o proposta pelos autores que, tendo procedido ao pagamento de d?vidas tribut?rias da r? e tendo obtido da administra??o tribut?ria autoriza??o para ficar sub-rogado nos direitos desta, pretende obter da r? o reembolso dos valores pagos.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7762],"kji_court":[7763],"kji_chamber":[8784],"kji_year":[32183],"kji_subject":[7612],"kji_keyword":[7772,7774,7771,7773,7636],"kji_language":[7770],"class_list":["post-673252","kji_decision","type-kji_decision","status-publish","hentry","kji_country-portugal","kji_court-supremo-tribunal-de-justica","kji_chamber-2-seco","kji_year-32183","kji_subject-fiscal","kji_keyword-acordao","kji_keyword-justica","kji_keyword-processo","kji_keyword-supremo","kji_keyword-tribunal","kji_language-pt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 4703\/19.8T8LSB.L1.S1 \u2013 2022-02-10 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 4703\/19.8T8LSB.L1.S1 \u2013 2022-02-10\" \/>\n<meta property=\"og:description\" content=\"Relator: ROSA TCHING. I. O direito de sub-roga??o traduz a substitui??o do credor na titularidade do direito a uma presta??o fung?vel, pelo terceiro que cumpre em lugar do devedor ou que faculta a este os meios necess?rios ao cumprimento. II. Resulta da conjuga??o do disposto nos artigos 41? da LGT e 91? e 92? , do CPPT, que o terceiro? que pretende proceder ao pagamento das d?vidas tribut?rias e beneficiar da sub-roga??o nos direitos da administra??o tribut?ria, tem de requer?-lo ao dirigente do servi?o perif?rico local da administra??o tribut?ria competente que decidir? no pr?prio requerimento, caso se prove interesse leg?timo ou a autoriza??o do devedor, indicando o montante m?ximo da d?vida a pagar e respetivos juros de mora. III. Cabe no ?mbito da compet?ncia dos tribunais judiciais julgar a??o proposta pelos autores que, tendo procedido ao pagamento de d?vidas tribut?rias da r? e tendo obtido da administra??o tribut?ria autoriza??o para ficar sub-rogado nos direitos desta, pretende obter da r? o reembolso dos valores pagos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 \u043c\u0438\u043d\u0443\u0442\u0430\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\\\/\",\"name\":\"Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 4703\\\/19.8T8LSB.L1.S1 \u2013 2022-02-10 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-04-24T13:26:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/acordao-supremo-tribunal-de-justica-processo-4703-19-8t8lsb-l1-s1-2022-02-10\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Ac\u00f3rd\u00e3o Supremo Tribunal de Justi\u00e7a \u2013 Processo 4703\\\/19.8T8LSB.L1.S1 \u2013 2022-02-10\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. 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