Acórdão nº 0965/04 de Supremo Tribunal Administrativo (Portugal), 04 de Maio de 2005
Data | 04 Maio 2005 |
Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
Acordam nesta Secção do Contencioso Tributário do Supremo Tribunal Administrativo: 1 - A…, pessoa colectiva nº 502713186, com sede no lugar das Almas, Carvalhos, Barcelos, não se conformando com a sentença do Tribunal Administrativo e Fiscal de Braga que julgou improcedente a impugnação judicial deduzida contra os actos de liquidação de IVA respeitantes ao 4º trimestre dos anos de 1997 e 1998 e todo o ano de 1999, no montante global de 33.373,93 euros, dela vem interpor o presente recurso, formulando as seguintes conclusões: A)- De acordo com o disposto no art.° 11º da Lei 15/2001, de 5 de Junho, o prazo de caducidade previsto no nº 5 do art.° 45º da LGT conta-se, para os processos pendentes, a partir da entrada em vigor da Lei.
B)- O processo da recorrente, porque resultou da instauração de um procedimento de inspecção tributária, embora já concluído à data da entrada em vigor da Lei 15/2001, deve considerar-se "pendente" para efeitos da aplicação daquele artigo 11º.
C)- A pendência resulta do facto de, à data da entrada em vigor da Lei, a administração tributária não ter efectuado as liquidações dos tributos (IVA) compreendidos no âmbito daquele procedimento inspectivo.
D)-Sendo assim as liquidações, para obstar à caducidade, deveriam ter-lhe sido notificadas até 5 de Janeiro de 2002, coincidindo com o termo final do prazo de 6 meses referido no nº 5 do art.° 45º.
E)- Tendo sido efectuadas depois daquela data, deve verificar-se a caducidade do direito à liquidação, por ter sido exercido para além do prazo legalmente previsto.
F)- Ao decidir em sentido contrário a sentença recorrida violou e fez errada aplicação das normas dos art.°s 45º, 5 da LGT...
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