Despacho normativo n.º 32/87, de 27 de Março de 1987
Despacho Normativo n.º 32/87 Nos termos do n.º 9 do artigo 22.º do Código do Imposto sobre o Valor Acrescentado foi publicado o Despacho Normativo n.º 119/85, de 31 de Dezembro, que estabelece mecanismos de restituição mais favoráveis ao sujeito passivo em crédito de imposto, pelo facto de as suas operações serem na maior parte isentas com direito adedução.
O referido despacho estabelece normas que obrigam a administração fiscal a pagar juros, por cada mês ou fracção de atraso, sempre que seja excedido o prazo de 30 dias a contar da data da recepção da declaração.
A experiência adquirida ao longo do primeiro ano de vigência do imposto aconselha a aprovação de algumas normas que completem o referido despacho normativo, por forma a impedir que, por factos que lhe são imputáveis, o sujeito passivo relativamente ao qual não foi cumprido o prazo previsto no n.º 2 possa exigir os juros previstos.
Assim, nos termos do n.º 9 do artigo 22.º do Código do Imposto sobre o Valor Acrescentado,determina-se: 1 - O n.º 5 do Despacho Normativo n.º 119/85, de 31 de Dezembro, passa a ter a seguinteredacção: 5 - ...........................................................................
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Seja apresentada dentro do prazo legal a declaração onde foi feito o pedido de reembolso e a mesma não contenha inexactidões ou omissões que prejudiquem a correcta apreciação do pedido; b)...
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