Acórdão nº 01550/04 - VISEU de Tribunal Central Administrativo Norte, 21 de Fevereiro de 2008
Magistrado Responsável | Fonseca Carvalho |
Data da Resolução | 21 de Fevereiro de 2008 |
Emissor | Tribunal Central Administrativo Norte |
Não se conformando com a sentença do TAF de Viseu que julgou parcialmente procedente as impugnações relativas a IVA dos anos de 1996, 1997 e 1998 no montante global de €513.248,07 veio a Fazenda Pública dela interpor recurso para o TCAN concluindo assim as suas alegações: A)- As liquidações impugnadas tiveram a sua origem em duas acções inspectivas, através das quais foi possível concluir-se pela emissão de facturação falsa; B)- A actividade da impugnante consiste na cedência de mão-de-obra (prestação de serviços) para a construção civil; C)- A sua contabilidade evidencia custos referentes à emissão de facturação falsa realçando-se, aqui, a pseudo existência de sub-empreiteiros que se dizem ter trabalhado com pessoal seu, nas obras da impugnante; F)- Tais facturas permitiram a dedução indevida de IVA que, agora, está a ser exigido; G)- A impugnante não fez prova de que os serviços que diz terem sido prestados pelos ditos sub-empreiteiros, o foram na realidade; H)- Os vícios e irregularidades nos documentos que junta, são, por demais, evidentes e grosseiros para que possam provar seja o que for; I)- A Administração Tributária fez prova mais que suficiente para que se dê como provada a verificação de indícios sérios de que a facturação é, toda ela, fictícia, de favor; J)- A impugnante não apresenta nem demonstra, de forma clara e inequívoca, que os serviços foram, efectivamente, prestados e pagos; L)- Entretanto, constata-se que nenhuma das facturas preenchem os requisitos a que alude o art° 35°, n° 5, do CIVA; M)- Nos termos do art.° 19°, n.° 2, do CIVA, só confere direito à dedução o imposto mencionado em facturas e documentos equivalentes passados em forma legal (leia-se n.° 5 do art.° 35° do CIVA); N)- Acrescentando o seu n.° 3, que não poderá deduzir-se imposto que resulte de operações simuladas ou em que seja simulado o preço constante da factura ou documento equivalente; O)- A douta sentença recorrida violou, assim, o disposto nos art°s 19°...
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