Acórdão nº 01027/03 de Supremo Tribunal Administrativo (Portugal), 26 de Novembro de 2003
Magistrado Responsável | ALMEIDA LOPES |
Data da Resolução | 26 de Novembro de 2003 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Com fundamento em vício de violação de lei, violação do princípio da justiça e inconstitucionalidade do artº 8º da Lei nº 176-A/99, A..., residente no lugar de Carcavelos, 4575-019 Alpendorada e Matos, deduziu recurso contencioso contra o despacho do Subdirector-Geral das Alfândegas, de 5.12.2000, que indeferiu um recurso hierárquico necessário interposto contra o despacho do Director da Alfândega do Freixieiro, de 16.8.2000, que lhe indeferiu um pedido de reembolso do valor correspondente a 75% do Imposto Automóvel e do IVA, relativamente à importação de um veículo ligeiro de passageiros.
Por sentença de fls. 246 e seguintes, o 2º Juízo do Tribunal Tributário de 1ª Instância do Porto negou provimento ao recurso contencioso, por não se verificar qualquer dos vícios imputados ao acto administrativo impugnado.
Não se conformando com esta sentença, dela recorreu o importador para este STA, tendo apresentado as suas alegações de fls. 263 e seguintes.
Não houve contra-alegações.
Nesta STA, o Mº. Pº. emitiu douto parecer nos termos do qual se deve negar provimento ao recurso jurisdicional, no seguimento da jurisprudência deste STA.
Corridos os vistos, cumpre decidir.
É jurisprudência assente desta Secção de Contencioso Tributário que a redução do IVA, previsto no artº 8º da Lei nº 176-A/99, de 30 de Dezembro, depende da verificação dos requisitos previstos no Decreto-Lei nº 471/88, de 22 de Dezembro, e, de entre eles, a comprovação da propriedade e afectação ao uso pessoal, seis meses...
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