Aviso n.º DIAV1/95, de 13 de Janeiro de 1995
13: EM CUMPRIMENTO DO DISPOSTO NO NO N.2 DO ART. 37 DO CODIGO DO PROCEDIMENTO ADMINI STRATIVO, TORNA-SE PÚBLICO QUE, POR DESPACHO DO SUBDIRECTOR-GERAL DO SERVIÇO DO IVA DE 15-7-94, FORAM EFECTUADAS AS SEGUINTES SUBDELEGAÇÕES: 1 - SUBDELEGA A COM PETENCIA PARA A PRECIACAO DE PEDIDOS DE REEMBOLSO IMPOSTO SOBRE O VALOR ACRESCEN TADO, ATE AO MONTANTE DE 2 500 000$, PELA FORMA A SEGUIR INDICADA: 1.1 - NO CHEF E DA DIVISÃO I, AVITO CARLOS FERREIRA E SOUSA: 1.1.1 - APRESENTADOS POR SUGEITOS PASSIVOS ENQUADRADOS NO REGIMES NORMAL E ESPECIAL DO PEQUENOS RETALHISTAS, NOS TERMOS DO CODIGO DO IMPOSTO SOBRE O VALOR ACRESCENTADO1.1.2 - POSSIBILIDADE DE E XIGENCIA DE CAUCAO, FIANÇA BANCARIA OU OUTRA GARANTIA ADEQUADA, QUANDO A QUAMTIA A REEMBOLSAR EXCEDA 100 000$ (N.7 DO ART. 22 DO CODIGO DO IVA). 1.2 - NO CHEFE DA DIVISÃO II, FRANCISCO ANTÓNIO FIGUEIREDO FONSECA DA CRUZ. 1.2.1 APRESENTADO S POR REPRESENTAÇÕES DIPLOMÁTICAS E CONSULARES ORGANISMOS INTERNACIONAIS RECONHE CIDOS POR PORTUGAL, OU SEU PESSOAL OU QUAISQUER OUTRAS ENTIDADES, DE HARMONIA CO M AS DISPOSIÇÕES CONTIDAS NOS DECS-LEIS 143/86 E 185/86, DE 16-6 E 14-7, RESPECT IVAMENTE...
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