Contestação
Autor: | Helder Martins Leitão |
Cargo do Autor: | Advogado |
Páginas: | 83-84 |
Page 83
DIRECÇÃO DE FINANÇAS DO PORTO
REPRESENTAÇÃO DA FAZENDA PÚBLICA
PROC. Nº 72/04
Impugnação
-
Juízo - 2ª Secção
Exmª Senhora
Drª Juíza do Tribunal Administrativo
e Fiscal do Porto
A representante da Fazenda Pública junto deste Tribunal vem, nos autos de impugnação em referência em que é impugnante Jesualdo Bretão, apresentar a seguinte
1º
A impugnação carece de apoio legal, por não se basear em qualquer dos fundamentos previstos no art. 99º CPPT.
Com efeito,
Vem a impugnação deduzida aquando da citação por reversão no processo de execução fiscal nº 3565.02/160095.8, ao abrigo do disposto no nº 4, art. 22º da LGT e al. c), art. 102º do CPPT, e tem por fundamento unicamente a faltaPage 84 de culpa do citado "pelo não cumprimento das obrigações tributárias da originária devedora".
A PI mostra-se totalmente articulada no sentido de afastar do impugnante e consequente responsabilidade subsidiária pela dívida exequenda.
Ora,
O fundamento invocado não é susceptível de servir de base à impugna ção judicial, antes constitui fundamento de oposição, de harmonia com o prescrito no art. 204º CPPT, a interpor no prazo de 30 dias, contados da citação pessoal - cfr. al. a), do nº 1, art. 203º CPPT.
Ao deduzir impugnação judicial com matéria de oposição, o impugnante usou de meio impróprio, não podendo sequer por-se a hipótese de convolação, por se mostrar ultrapassado o prazo de oposição, atenta a data da citação, 31/01/03, e a da apresentação de P.I. (cfr. informação de fls. 23 do P.A. que segue em anexo).
Nada mais tendo sido alegado que possa servir de fundamento à...
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