Acórdão nº 5380/01 de Tribunal Central Administrativo Sul, 09 de Abril de 2002 (caso NULL)
Magistrado Responsável | Gomes Correia |
Data da Resolução | 09 de Abril de 2002 |
Emissor | Tribunal Central Administrativo Sul |
ACORDA-SE, EM CONFERÊNCIA, NESTE TRIBUNAL: 1.- S..., Ldª, com os sinais identificadores dos autos, recorreu da sentença do Mm°. Juiz do Tribunal Tributário de 1a Instância de Viseu que julgou improcedente a impugnação que deduziu contra a liquidação adicional do IRC respeitante ao ano de 1990 e contra a fixação do lucro tributável do ano de 1992, dos montantes de 10 387 203$00 e 6 756 682$00, respectivamente, formulando as seguintes conclusões: · A douta sentença recorrida não justifica os fundamentos de facto que justificam a decisão; · A douta sentença recorrida deixou de pronunciar-se sobre questões que devia apreciar, face à prova produzida pela Recorrente; · A douta sentença recorrida, tomou conhecimento, na sua decisão, sobre questões de que não podia tomar, retirando ilações cujos pressupostos são contraditórios quanto às conclusões; · A douta sentença recorrida, na dúvida, optou claramente pelo princípio in dúbio pro fiscum; rejeitando toda a prova trazida aos autos pela Recorrente Nestes termos entende que deve a sentença do Tribunal de 1a. Instância ser revogada, com as legais consequências.
Apresenta como PROVA DOCUMENTAL 5 termos de declaração e como PROVA TESTEMUNHAL 5 testemunhas.
Não houve contra-alegações.
O EMMP teve vista e promoveu o desentranhamento dos documentos juntos.
Colhidos os vistos legais, cumpre decidir.
* 2.- A sentença recorrida, com interesse para a decisão, baseada nos elementos constantes dos autos e expressamente indicados entre...
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