Acórdão nº 01248/05 de Supremo Tribunal Administrativo (Portugal), 15 de Março de 2006
Magistrado Responsável | BAETA DE QUEIROZ |
Data da Resolução | 15 de Março de 2006 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
1.1.
A..., LDA., com sede em Boronhos, S. Pedro do Sul, recorre da sentença do Mmº. Juiz do Tribunal Administrativo e Fiscal de Viseu que julgou caducado o seu direito a impugnar a liquidação de imposto sobre o valor acrescentado (IVA) relativo aos anos de 1994 e 1995.
Formula as seguintes conclusões: «1 - A sentença recorrida é nula, por omissão de pronúncia quanto à violação constitucional invocada na impugnação judicial - art° 267º, n° 5 da CRP, nos termos do disposto no art° 125°, n° 1 do CPPT.
2 - Acresce que, ao contrário do afirmado pelo MM. Juiz a quo, estamos perante um caso manifesto de violação do direito de audiência prévia, que configura um caso de preterição de formalidade essencial.
3 - Para além disso, com o devido respeito, igualmente, andou mal o MM Juiz a quo quando decidiu que não procederia a invocada inexistência de facto tributário, dado que as normas de incidência são aquelas que, entre outras, indicam os bens, actividades ou situações sobre que assenta a tributação, isto é, a matéria colectável.
4 - No presente processo, estamos, claramente, perante um caso de inexistência de facto tributário, porquanto existe uma violação de uma norma de incidência tributária, no sentido de norma de incidência objectiva, que indica os bens, actividades ou situações sobre que assenta a tributação, isto é, a matéria colectável, ou seja, a norma que aplicou uma taxa a titulo de IVA, em violação ao disposto no art° 14°, alínea a) do RITI.
5 - Salvo o devido respeito, violou a Douta sentença recorrida, os artºs 125º, nº 1 e 70º, nº 1 do CPPT, o artº 100º do CPA, o artº 14º, alínea a) do RITI e o artº 267º, nº 5 da Constituição da...
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