Acórdão nº 0112/02 de Supremo Tribunal Administrativo (Portugal), 16 de Outubro de 2002
| Magistrado Responsável | ALMEIDA LOPES |
| Data da Resolução | 16 de Outubro de 2002 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
Com fundamento em vício de violação de lei, por não consideração de um atestado médico passado pela autoridade de saúde, o contribuinte A..., residente na Avenida ..., ..., Habitação ..., Vila do Conde, deduziu impugnação judicial contra o acto de liquidação de IRS do ano de 1995.
Por sentença de fls. 74 e seguintes, o Tribunal Tributário do Porto anulou a liquidação.
A Fazenda Pública recorreu para este STA, tendo apresentado as suas alegações e conclusões de fls. 92 e seguintes, nas quais pugna pela legalidade do acto de liquidação.
Não houve contra-alegações.
Neste STA, o MºPº emitiu douto parecer nos termos do qual se deve negar provimento ao recurso.
Corridos os vistos cumpre decidir a questão de saber se a decisão recorrida deve ser confirmada ou reformada.
Está em causa a liquidação de IRS do ano de 1995 a um contribuinte a quem a autoridade de saúde tinha passado um atestado médico de deficiência hipovisão.
Sobre a ilegalidade deste tipo de liquidações, este STA tem uma jurisprudência uniforme no sentido de a autoridade...
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