Defesa
Autor: | Helder Martins Leitão |
Cargo do Autor: | Advogado |
Páginas: | 127-129 |
Page 127
EXCELENTÍSSIMO SENHOR CHEFE DO SERVIÇO DE FINANÇAS DE SANTO TIRSO
PROC. 6000312/04
CONTRA-ORDENAÇÃO
«Basílio Gomes, Lda.», com sede na Trav. do Elegante, em Rio Tinto, pessoa colectiva nº 501 080 307, notificada para apresentar
ante o Auto de Notícia que lhe foi levantado, diz o seguinte:
À arguida é imputada a prática do ilícito de contra-ordenação previsto e punido pelo art. 13º, nº 1 do Dec.Lei nº 45/89, de 11 de Fevereiro, por infracção ao disposto no nº 3, do art. 7º daquele mesmo diploma.
Com efeito, no decurso de uma operação "STOP", efectuada pelo Departamento dos Serviços Distritais de Fiscalização Tributária do Porto, em colaboração com uma brigada da Guarda Fiscal do Porto, foi constatado que a aqui arguida utilizou como documento de transporte a factura nº 35129, de 26/11/03, processada por mecanismos de saída de computador, sem que contivesse a expressão «Processado por Computador», exigida pelo nº 3, do art. 7º do Dec.Lei nº 45/89, de 11 de Fevereiro. Page 128
Tal circunstância, até então ignorada pela arguida, ficou a dever-se ao facto de ter sido instalado no seu equipamento informático um novo programa de processamento de facturas, que, por lapso da empresa prestadora, omitiu aquela menção (vide doc. 1).
Na verdade, a arguida sempre processou as suas facturas por computador e correctamente, desconhecendo que após a instalação do novo programa estas estivessem a ser emitidas sem aquela necessária menção, pois que, não representou como possível a hipótese que um programa de facturação a processar por computador, recentemente instalado, não contivesse essa designação que, além de obrigatória, lhe está implícita.
Detectada esta omissão ou irregularidade, procedeu-se à sua imediata correcção, tendo sido emitida e enviada ao cliente nova factura, em substituição da anterior, cujo duplicado, para, efectiva comprovação, se anexa (vide docs. 1 e 2).
Nos termos do art. 3º, nº 1 do Dec.Lei nº 20-A/90, de 15 de Janeiro, a infracção em causa é equiparada a contra-ordenação e passa a ser sancionada pelas normas constantes do Regime Jurídico das Infracções Fiscais Não Aduaneiras (R.J.I.F.N.A.).
Assim sendo, e de acordo com o exposto, pensamos, salvo o devido respeito, ser de aplicar à arguida o regime de afastamento excepcional da...
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