Despacho n.º 26/96-XIII, de 23 de Novembro de 1996
DESP. 26/96-XIII.- 1 - NOS TERMOS DO ART 5 DO DEC-LEI 296-A/96, DE 17-11, NO USO DA COMPETENCIA QUE ME FOI DELEGADA PELO N. 8.4 DO DESP 26/95-XIII, DE 20-11, DO MINISTRO DAS FINANÇAS, E DE HARMONIA COM O N. 10 DO MESMO DESPACHO, SUBDELEGO NO INSPECTOR-GERAL DE FINANÇAS, DR. JOSÉ MARTINS DE SA, OS PODERES NECESSARIOS PARA A PRÁTICA DOS SEGUINTES ACTOS: A) DECIDIR OS PROCESSOS DE INSPECÇÃO AS DIRECÇÕES DE FINANÇAS EM QUE HAJA DIVERGÊNCIA ENTRE POSIÇÕES DA INSPECÇÃO GERAL DE FINANÇAS E OS PARECERES DA DIRECCAO-GERAL DOS IMPOSTOS OU DAS DIRECÇÕES DE FINANÇAS E AINDA OS PROCESSOS EM QUE AS DIVERGÊNCIAS EXISTENTES HAJAM SIDO PREVIAMENTE RESOLVIDAS POR DESPACHO MINISTERIAL, B) DECIDIR PROCESSOS DE INSPECÇÃO E BALANCO AS TESOURARIAS DA FAZENDA PÚBLICA, DESDE QUE APENAS APRESENTEM LEVES FALTAS SANADAS NOS TERMOS REGULAMENTARES E NAO HAJA IRREGULARIDADES GRAVES E, OUVIDA PREVIAMENTE A DIRECCAO-GERAL DOS IMPOSTOS, NAO SURJAM DISCORDÂNCIAS ENTRE PARECERES DESTA DIRECÇÃO GERAL DOS IMPOSTOS, NAO SURJAM DISCORDÂNCIAS ENTRE PARECERES DESTA DIRECCAO-GERAL E DA INSPECCAO-GERAL DE FINANÇAS, C) DECIDIR OS PROCESSOS...
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