Despacho n.º DIDESP7/97, de 03 de Abril de 1997
DIDESP 7/97 DESPACHO. - Subdelegação de competências. - No uso da autorização concedida nos termos do nº 4.2 do despacho de 12-7-96, publicado no DR, 2ª, 172, de 26-7-96 do director-geral das Contribuições e Impostos, subdelego nos chefes de repartição de finanças dos concelhos deste distrito as seguintes competências delegadas (mas apenas quando respeitem aos pequenos retalhistas compreendidos na subsecção II da secção IV do Código do IVA): 3.13 - Proceder à declaração oficiosa da cessação de actividade, quando for manifesto que esta não está a ser exercida nem há intenção de a continuar a exercer (nº 2 do art. 33º do Código do IVA), com exclusão das que respeitem...
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