Sentença
Autor: | Helder Martins Leitão |
Cargo do Autor: | Advogado |
Páginas: | 85-86 |
Page 85
1º Juízo
SENTENÇA
Jesualdo Bretão, casado, industrial, residente na R. Nossa Senhora do Amparo, 34, em Ermesinde, "citado por reversão, veio, ao abrigo do disposto no nº 4, do art. 22º da LGT e na al. c), do art. 102º do CPPT, deduzir impugna ção judicial", porquanto "não lhe pode ser assacada culpabilidade alguma pelo não cumprimento das obrigações tributárias da originária devedora".
Desenvolvendo esta linha de pensamento acabou por pedir a "procedência da impugnação, e, em consequência, a anulação do despacho de reversão que determinou a citação de Jesualdo Bretão, atenta a falta de culpa exigível".
Como é sabido, o objecto da impugnação judicial é um acto tributário (declaração de vontade da A. F., através dos seus órgãos competentes, que define o "quantum" a exigir ao contribuinte (liquidação), ou as situações de facto definitivas de que depende a determinação desse "quantum" (matéria colectável ou valores patrimoniais), inquinado de ilegalidade e que, por isso, deve ser anulado, total ou parcialmente) -cfr. A. José de Sousa e J. da Silva.
No caso posto, o impugnante não atacou qualquer acto tributário, mas antes o despacho de reversão que conduziu à sua citação por reversão, alegadamente por falta de culpa da sua parte no incumprimento das obrigações tributárias do devedor originário, no caso, a firma "Fac - Fábrica de Atrelados e Carroçarias, Lda".
Ora, a situação desenhada na P.I. não se enquadra na previsão de quais quer das alíneas do art. 99º do CPPT, ou seja, não constitui fundamento de impugnação - cfr. ainda as alíneas a) a f), do nº 1, do art. 97º também do CPPT, constituindo antes fundamento da oposição à execução; efectivamente, aPage 86 matéria de culpa (ausência dela) do peticionante-responsável subsidiário - na situação de insuficiência do património social para pagamento das dívidas fiscais integra-se na previsão do nº 1, al. b), do art. 204º do CPPT, isto é, constitui fundamento de oposição à execução, enquanto matéria destinada a afastar a responsabilidade da pessoa citada pelo pagamento da dívida - ilegitimidade daquela face à instância executiva -.
A aventada faculdade concedida ao responsável subsidiário para deduzir impugnação, nos termos do nº 4, do art. 22º da LGT, destina-se a permitir àquele discutir a legalidade da liquidação que conduziu à dívida exequenda, não se confundindo com a discussão sobre a presença ou não de culpa sua face à...
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