Where a property may come to be transferred in proceedings in which claims are to be ranked, the entity responsible for the proceedings notifies the tax office for the area where the properties are located so that it certifies the total amount owed and also the amount to be assessed for the current year by applying the rates in force, if the transfer is expected to take place after the end of that year.
Quando um prédio possa vir a ser objecto de transmissão em processo onde deva haver lugar a graduação de créditos, a entidade responsável pelo processo notifica o serviço de finanças da área da localização dos prédios para este lhe certificar o montante total em dívida e ainda o que deve ser liquidado com referência ao ano em curso por aplicação das taxas em vigor, caso a transmissão presumivelmente venha a acontecer após o termo desse ano.
The notification duty of the entity responsible for the proceedings and the content of the tax office’s certificate (total debt and current-year tax) are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.