Aviso n.º 8643/97(2ªSérie), de 05 de Novembro de 1997
Aviso n.º 8643/97 (2.º série). - Para os devidos efeitos se publicam as delegações de competências do director de Serviços da DSRIVA nos chefes de divisão, relativamente aos serviços e área a seguir mencionados: Subdelegação de competências: 1- No uso da autorização que me foi concedida através do n.º 2 da parte II (competências ao abrigo do n.º 2 do artigo 83.º do Decreto Regulamentar n.º 42/83, de 20 de Maio) do despacho n.º 7886/97 (2ª série), do director-geral, de 3 de Setembro, publicado no Diárioda República, 2.' série, n.º 219, de 22 de Setembro de 1997, e a abrigo do n.º 3 do artigo 14.º do Decreto-Lei n.º 229/95, de 11 de Setembro, subdelego a competência para a apreciação dos pedidos de reembolso do imposto sobre o valor acrescentado, até ao montante de 2 500 000$, pela forma a seguir indicada: 1.1- No chefe da Divisão I, Avito Carlos Ferreira e Sousa: 1.1.1- Apresentados por sujeitos passivos enquadrados nos regimes normal e especial dos retalhistas, nos termos do Código do Imposto sobre o Valor Acrescentado.
1.1.2- Possibilidade de exigência de caução, fiança bancária ou outra garantia adequada, quando a quantia a reembolsar exceda 100 000$ (n.º 7 do artigo 22.º do Código do IVA).
1.2- No chefe da Divisão II, Francisco António Figueiredo Fonseca da Cruz: 1.2.1.- Apresentados por representações diplomáticas e consulares, organismos internacionais reconhecidos por Portugal, ou seu pessoal, ou a quaisquer outras entidades, de harmonia com as disposições contidas nos Decretos-Leis n.os 143/86 e 185/86, de 16 de Junho e 14 de Julho...
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