Acórdão nº 01481/03 de Supremo Tribunal Administrativo (Portugal), 22 de Setembro de 2004
Magistrado Responsável | ALMEIDA LOPES |
Data da Resolução | 22 de Setembro de 2004 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Alegando que não havia o dever legal de efectuar a retenção na fonte de IRC incidente sobre juros decorridos, o A..., SA, com sede na Rua ... Lisboa, deduziu impugnação judicial contra o acto de indeferimento tácito de uma reclamação graciosa contra o acto de liquidação de IRC e juros de mora, praticado pelo 12º Bairro Fiscal de Lisboa.
Por sentença de fls. 159 e seguintes, o Tribunal Tributário de 1ª instância de Lisboa julgou a impugnação procedente por ter entendido que os juros decorridos escapavam à incidência de IRC e que a lei posterior não tem natureza interpretativa, pelo que não se integra na lei vigente no ano do facto tributário.
Após recurso da Fazenda Pública, o TCA proferiu o acórdão de fls. 318 e seguintes a revogar a sentença recorrida e a julgar improcedente a impugnação judicial.
Agora quem não se conforma é o A..., o qual recorreu para este STA, tendo apresentado as alegações de fls. 338 e seguintes, completadas pelas conclusões de fls. 363 e seguintes. Nestas conclusões, o recorrente sustenta que não foi notificado do exame à escrita e que à data dos factos que deram origem à liquidação adicional de IRC do ano de 1990, a operação lucrativa de compra e venda de títulos tinha a natureza de ganhos de mais-valias, subsumíveis, respectivamente, no artº 10º, nº 2, al. a) do CIRS e 42º do CIRC, sendo que não há qualquer obrigação de retenção na fonte destes rendimentos, nos termos do artigo 75º do CIRS.
Neste STA, o Mº Pº emitiu douto parecer nos termos do qual deve negar-se provimento ao recurso.
Corridos os vistos cumpre decidir.
No que toca ao primeiro fundamento do recurso (a questão do "exame à escrita" e da falta de notificação do respectivo relatório), o recorrente baseia-se em matéria de facto diversa da fixada pelo TCA a...
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