Despacho n.º 14839/2005(2ªSérie), de 07 de Julho de 2005
Despacho n.º 14839/2005(2.'série) de 16 de Junho de 2005 Tendo em vista o combate à fraude no IVA, a Lei n.º 55-B/2004, de 30 de Dezembro, procedeu ao aditamento do artigo 72.º-A ao Código do IVA, estabelecendo a responsabilidade solidária pelo pagamento do imposto sobre o valor acrescentado, de qualquer sujeito passivo que, em qualquer fase do circuito económico, tenha intervindo ou venha a intervir em transmissões de bens ou prestações de serviços, desde que se mostre em falta o pagamento de parte ou da totalidade do IVA devido em qualquer das transacções.
Esta medida destina-se a responsabilizar solidariamente qualquer sujeito passivo que, em fase das circunstâncias do negócio, tenha ou deva ter conhecimento que, em qualquer fase do circuito económico em que intervenha, o imposto não foi ou não será integralmente entregue nos cofres do Estado.
A exemplo do que acontece em outros estados membros da União Europeia, esta medida de responsabilidade solidária é de aplicação, numa primeira fase, apenas aos sujeitos passivos que realizem operações relacionadas com certos bens, nos quais a prática da fraude no IVA é reconhecida como um problema significativo.
Assim, nos termos do n.º 2 do artigo...
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