Sentença
Autor: | Helder Martins Leitão |
Cargo do Autor: | Advogado |
Páginas: | 75-78 |
Page 75
do
Porto
Proc. 2/04
I - Relatório
Roupex - Serviços Têxteis, Lda, contribuinte nº 502 580 600, com sede na Rua 15, nº 108, Vila Nova da Telha, vem deduzir impugnação judical contra a liquidação de IRC, relativa ao ano de 2003, no valor de euros 4.134,43.
Alegou, em suma, o seguinte:
- A liquidação em causa foi efectuada oficiosamente porque a impugnante não apresentou a declaração de rendimentos do exercício de 2003;
- Entretanto, tendo sido apresentada a respectiva declaração fiscal pela impugnante, da qual consta um resultado negativo de euros 23.477,31, advem não ser devido por esta qualquer IRC.
Conclui pedindo que seja anulada a liquidação impugnada.
Notificado o Representante da Fazenda Pública para, querendo, contestar a presente impugnação, veio este a concluir pela respectiva improcedência.
Dada vista dos autos ao Exmº Magistrado do Ministério Público, por este foi emitido parecer no sentido da improcedência da impugnação.
II - Saneador
O Tribunal é absolutamente competente.
O processo é o próprio e não enferma de nulidades que invalidem todo o processado.Page 76
As partes têm personalidade e capacidade judiciárias e são legítimas.
Inexistem outras nulidades, excepções ou questões prévias de que cumpra conhecer e que obstem à apreciação do mérito da causa.
III - Matéria de facto
Com fundamento nos documentos existentes nos autos e no processo administrativo apenso, considero provados os seguintes factos, com relevância para a apreciação das questões suscitadas pela impugnante:
1 - Em virtude da falta de entrega da declaração de rendimentos referente ao exercício de 2003, a Administração Fiscal emitiu a liquidação oficiosa nº 8310004164, com imposto a pagar no montante de euros 4.134,43, com base na matéria colectável do ano mais próximo (2002) - euros 10.529,64;
2 - A impugnante apresentou a declaração mod. 22, da qual consta que no exercício de 2003 teve um resultado líquido negativo de euros 23.477,32 - cfr. doc. de fls. 4/9 dos autos.
IV - O Direito
A única questão em causa nos autos consiste em saber se a liquidação impugnada padece de qualquer ilegalidade e, consequentemente, se deverá ser anulada.
Vejamos:
Na sequência da falta de apresentação da declaração de rendimentos relativa ao exercício de 2003 pela impugnante, a AT procedeu à liquidação oficiosa, ora impugnada.
Os arts. 109º e 112º do Código do IRC referem-se à...
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