Acórdão nº 01072/09.8BEVIS de Tribunal Central Administrativo Norte, 06 de Junho de 2019
Data | 06 Junho 2019 |
Órgão | http://vlex.com/desc1/1998_01 |
Acordam em Conferência na Secção de Contencioso Tributário do Tribunal Central Administrativo Norte: 1. RELATÓRIO O Recorrente, NCCF, contribuinte n.º 19xxx33, devidamente identificado nos autos, executado por reversão, deduziu oposição à execução fiscal nº 2690200001001108 e apensos instaurado pelo Serviço de Finanças de Tarouca contra a sociedade “VITCV, LDA.” para cobrança coerciva da quantia € 48 128,66, respeitante a dívidas de IVA dos anos de 1999 a 2001 e IRC do ano de 2000.
A sentença recorrida do Tribunal Administrativo e Fiscal de Viseu, julgou parcialmente procedente a oposição, declarando prescritas as dívidas de IVA dos anos de 1999 e 2000 e IRC de 2000 e nas demais (IVA de 2001), julgo improcedente ordenando o prosseguimento normal da execução fiscal.
Inconformado o Recorrente dela veio interpor recurso jurisdicional, formulando nas respetivas alegações as seguintes conclusões que se reproduzem: “ (…) 1- As dívidas tributárias (IVA do ano de 2001) estão prescritas, Art.º 48º e n.º 2 do Art.º 49º (à época) da LGT.
2- Bem como as restantes dívidas tributárias, conforme refere a sentença.
3- o recorrente é parte legítima, pois não tem culpa de a devedora originária não ter bens suficientes para cumprir as dívidas tributárias, cf. Art. 24º, nº 1, a) da LGT.
Nestes termos Deve a douta decisão recorrida ser revogada e substituída por outra que aprecie os erros alegados, com efeitos na extinção da execução fiscal, para assim se faça JUSTIÇA. (…) ”*Não houve contra-alegações.
*O Ministério Público junto deste Tribunal teve vista nos autos emitiu parecer...
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