Contestação
Autor: | Helder Martins Leitão |
Cargo do Autor: | Advogado |
Páginas: | 71-72 |
Page 71
S. R.
DIRECÇÃO-GERAL DOS IMPOSTOS
DIRECÇÃO DE FINANÇAS DO PORTO
Representação da Fazenda Pública
Processo de Impugnação
Nº 02/2004
-
Juízo - 1ª Secção
Exmº Sr.
Dr. Juiz do Tribunal Administrativo
e Fiscal do Porto
A Representante da Fazenda Pública junto deste Tribunal e Juízo vem, nos autos de impugnação à margem referenciados em que é impugnante «Roupex
- Serviços Têxteis, Lda», apresentar a seguinte
1º Vem impugnada a liquidação de IRC, relativa ao ano de 2003, com fundamento em resultado do exercício negativo.
2º Pretexta a impugnante que da declaração de rendimentos posteriormente por si entregue apresenta um resultado líquido negativo.
No entanto, Page 72
3º Estando a Administração Fiscal sujeita ao princípio da legalidade, cabia-lhe a aplicação das normas relativas ao apuramento da liquidação, face à omissão declarativa inexplicada da impugnante, em flagrante violação do disposto nos arts. 109º, 112º e 113º do CIRC.
Assim,
4º Procedeu-se à liquidação, nos termos da alínea b), do nº 1, do art. 83º do CIRC, tendo por base os valores declarados em sede de IRC para o exercício de 2002.
5º Relativamente à declaração entregue posteriormente à liquidação oficiosa, esta daria lugar a matéria colectável nula, pelo que o procedimento a seguir consistiria:
* na elaboração de DC-22 tendo como documento base de análise a Declaração entregue pelo contribuinte, mas repondo a matéria colectável da liquidação oficiosa, porque a mesma é devida, tendo em conta neste novo DC-22, quer os pagamentos por conta, quer o pagamento da autoliquidação, entretanto efectuados.
* na anulação da liquidação oficiosa através de nota relativa a cer tidão de relaxe anulada em processo de execução fiscal.
Contudo, por um lado,
6º Mostra-se impossível proceder ao tratamento da declaração de correcção, na medida em que estamos perante um ano relativamente ao qual já ocorreu a...
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