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{"id":380862,"date":"2025-11-24T10:03:24","date_gmt":"2025-11-24T09:03:24","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=noticia&p=380862"},"modified":"2025-11-24T10:09:04","modified_gmt":"2025-11-24T09:09:04","slug":"javier-vinuesa-destaca-que-as-derivacoes-de-responsabilidade-fiscal-continuam-a-aumentar-el-confidencial","status":"publish","type":"noticia","link":"https:\/\/ga-pstg.servidortemporal.net\/pt-pt\/noticia\/javier-vinuesa-destaca-que-as-derivacoes-de-responsabilidade-fiscal-continuam-a-aumentar-el-confidencial\/","title":{"rendered":"Javier Vinuesa destaca que as deriva\u00e7\u00f5es de responsabilidade fiscal continuam a aumentar | El Confidencial"},"content":{"rendered":"
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A Autoridade Tribut\u00e1ria intensificou a utiliza\u00e7\u00e3o das deriva\u00e7\u00f5es de responsabilidade, apesar dos recentes trav\u00f5es do Supremo Tribunal. Em 2024, atingiu-se um m\u00e1ximo hist\u00f3rico de 40.580 processos\u2014um crescimento que, segundo os fiscalistas, continuar\u00e1 a refletir-se nos dados de 2025.<\/h4>\n\n\n\n

A Autoridade Tribut\u00e1ria viu-se obrigada a adaptar os seus procedimentos ap\u00f3s as decis\u00f5es do Supremo, que exigem uma motiva\u00e7\u00e3o mais concreta e uma prova detalhada da atua\u00e7\u00e3o dos administradores. Para os especialistas, isto resultou em processos mais elaborados e num aumento da litigiosidade.<\/p>\n\n\n\n

Neste contexto, Javier Vinuesa, s\u00f3cio da G\u00f3mez-Acebo & Pombo, sublinha que a tend\u00eancia n\u00e3o parou: \u201cO aumento no n\u00famero de deriva\u00e7\u00f5es de responsabilidade vem de anos anteriores e manteve-se em 2025. Continuamos a assessorar em deriva\u00e7\u00f5es tanto de car\u00e1cter solid\u00e1rio como subsidi\u00e1rio, embora existam decis\u00f5es jurisprudenciais que delimitaram e clarificaram o alcance destes procedimentos.\u201d<\/em><\/p>\n\n\n\n

Quanto \u00e0s possibilidades de defesa dos administradores afetados, Vinuesa assinala que a chave est\u00e1 em exigir \u00e0 Administra\u00e7\u00e3o uma prova rigorosa: \u201cDemonstrar a inexist\u00eancia de liga\u00e7\u00e3o ou culpa, ou solicitar a anula\u00e7\u00e3o do processo por defeitos formais, como falta de motiva\u00e7\u00e3o ou notifica\u00e7\u00e3o incorreta. Para que possa ser atribu\u00edda responsabilidade, a Autoridade Tribut\u00e1ria deve provar necessariamente o nexo de causalidade entre o ato ou omiss\u00e3o do respons\u00e1vel e a n\u00e3o liquida\u00e7\u00e3o da d\u00edvida fiscal.\u201d<\/em><\/p>\n\n\n\n

Apesar dos novos limites jurisprudenciais, os fiscalistas prev\u00eaem que a figura continuar\u00e1 a ser central na estrat\u00e9gia de cobran\u00e7a da Autoridade Tribut\u00e1ria durante 2026.<\/p>\n\n\n\n

\n\n Ver not\u00edcia<\/span>\n
\"icon\"<\/div><\/a>\n <\/div>\n\n<\/div>\n<\/div>\n\n\n
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Advogado mencionado<\/div>\n
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\n <\/span>\n Javier Vinuesa<\/a>\n – S\u00f3cio<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n

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Tipolog\u00eda<\/div>\n

\n <\/span>\n Men\u00e7\u00e3o<\/span>\n <\/p>\n <\/div>\n \n

\n
\u00c1reas e sectores<\/div>\n

\n <\/span>\n Fiscal<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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\n Ver acima \"icon\"\n <\/a>\n Ver seguinte \"icon\"\n <\/a>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

A Autoridade Tribut\u00e1ria intensificou a utiliza\u00e7\u00e3o das deriva\u00e7\u00f5es de responsabilidade, apesar dos recentes trav\u00f5es do Supremo Tribunal. Em 2024, atingiu-se um m\u00e1ximo hist\u00f3rico de 40.580 processos\u2014um crescimento que, segundo os fiscalistas, continuar\u00e1 a refletir-se nos dados de 2025.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria":[272],"class_list":["post-380862","noticia","type-noticia","status-publish","hentry","categoria-mencao"],"acf":[],"yoast_head":"\nVinuesa destaca que as deriva\u00e7\u00f5es de responsabilidade fiscal continuam a aumentar<\/title>\n<meta name=\"description\" content=\"A Autoridade Tribut\u00e1ria intensificou a utiliza\u00e7\u00e3o das deriva\u00e7\u00f5es de responsabilidade, apesar dos recentes trav\u00f5es do Supremo Tribunal.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vinuesa destaca que as deriva\u00e7\u00f5es de 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