Acórdão nº 00811/03 de Tribunal Central Administrativo Sul, 03 de Fevereiro de 2004 (caso NULL)
| Magistrado Responsável | José Maria da Fonseca Carvalho |
| Data da Resolução | 03 de Fevereiro de 2004 |
| Emissor | Tribunal Central Administrativo Sul |
SOC...-Sociedade de Equipamentos Eléctricos Ldª, vem interpor recurso contencioso contra o despacho proferido pelo senhor Director Geral de Impostos em 19 03 2003 que lhe indeferiu a reclamação graciosa com os fundamentos de folhas 4 e segs.
Todavia interpôs o recurso directamente para o TCA tendo a sua entrada ocorrido em 03 07 2003.
O recurso interposto pelo recorrente é de um acto administrativo que tem como autor o Senhor Director Geral das Contribuições e Impostos e foi interposto directamente para o TCA.
Ora como se constata da leitura dos artigos 42 nº 1 alinea b) e 62 alínea d) do ETAF a competência para o conhecimento deste recurso é dos Tribunais...
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