Acórdão nº 00818/09.9BEBRG de Tribunal Central Administrativo Norte, 23 de Abril de 2020
Magistrado Responsável | Ana Patroc |
Data da Resolução | 23 de Abril de 2020 |
Emissor | Tribunal Central Administrativo Norte |
Acordam, em conferência, os juízes que constituem a Secção de Contencioso Tributário do Tribunal Central Administrativo Norte: I. Relatório T., Lda., NIPC (...), interpôs recurso jurisdicional da sentença do Tribunal Administrativo e Fiscal de Braga, proferida em 24/01/2014, que julgou improcedente a oposição ao processo de execução fiscal n.º 0450200901010867, por dívidas de IVA, respeitantes aos períodos de 0408, 0501, 0504, 0506, 0508, 0510, 0602, 0604, 0605, 0607, 0609, 0702, 0703, 0709, 0710 e 0711, no montante total de €100.785,56.
A Recorrente terminou as suas alegações de recurso formulando as seguintes conclusões: “I. O Tribunal «a quo» deu como não provados factos essenciais, quando na verdade os mesmos se encontram provados quer pelos documentos juntos aos autos, quer pela prova testemunhal, quer por força das normas legais.
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A douta sentença incorreu em erro de julgamento ao não considerar provados os seguintes factos, constantes da Petição Inicial da oposição: - à data da emissão da citação, a quase totalidade da dívida exequenda já havia sido integralmente paga pela Recorrente...
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