Hi c64,
I'm referring to your image with R1 and C1. I would not recommend doing this, if fact I think it is a bad practice.
I do understand the reasoning though, placing the vias as close to the pads (and on the sides) reduces the inductance and hence increases the effective decoupling frequency range.
But, placing the via partially on the pad has several disadvantages, the first was already mentioned, the solder paste might flow down the barrel. you could plug or tent the via and it does help but better would be to avoid this issue altogether. Further, much more important issue is the much increased thermal variability between the SMD pads on your design.
Think of your assembly factory, on which profile temperture they are supposed to work if they have smd pads that are very cold (C1) while others heat up quickly (R1)? there is the possibility for this circuit to have cold welds that may look soldered to the eye but in fact are very fragile. Again, nothing that can't be solved but should avoid.
What I would recommend you to do (if you need super decoupling powers

) is having 4 vias for C1, 2 vias for each pad resting on the sides. do leave some minimal neckdown of 1mil and don't let the annular ring touch the pads. I always recommend the vias to be "direct connections", without reliefs.
By the way, I have written some
10 commandments for proper PCB design... these are really important practices I encourage you to understand. skim to somewhere in the middle of the page to see it and feel free to ask questions.
With all that said, again referring to your picture of C1, I think adding 1mils of a neckdown (i.e a trace) and tenting the via and you'll be fine as is.
Guy