Acórdão nº 07730/14 de Tribunal Central Administrativo Sul, 12 de Junho de 2014
Magistrado Responsável | BENJAMIM BARBOSA |
Data da Resolução | 12 de Junho de 2014 |
Emissor | Tribunal Central Administrativo Sul |
ACORDAM EM CONFERÊNCIA NA SECÇÃO DE CONTENCIOSO TRIBUTÁRIO DO TRIBUNAL CENTRAL ADMINISTRATIVO SUL: 1 - Relatório a) - As partes e o objecto do recurso E…………….., S.A., e G………..
, S.A.
, não se conformando com a sentença do TT de Lisboa que julgou totalmente improcedente a reclamação que deduziu contra o contra o despacho da CHEFE DO SERVIÇO DE FINANÇAS DE LISBOA 7, de 19.06.2013, que não declarou prescritas as dívidas exequendas, vieram interpor recurso jurisdicional cujas alegações rematam com as seguintes conclusões: 1.ª A procedência do presente recurso jurisdicional é manifesta, uma vez que, salvo o devido respeito, a sentença recorrida incorre num erro de julgamento por errada interpretação e aplicação do regime de prescrição de dívidas fls. cais aplicável às dívidas em causa no caso concreto. Senão vejamos: 2.ª Quanto ao início da contagem do prazo prescricional, relativamente aos impostos periódicos como é o caso do IRC, o prazo começa a contar no início do ano seguinte àquele em que tiver ocorrido o facto tributário. Tal significa, portanto, no caso do IRC dos exercícios de 1997, 1998 e 1999, que o respetivo prazo prescricional iniciou a sua contagem, respetivamente, em 01.01.1998, em 01.01.1999 e em 01.01.2000.
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