Outro petitório impugnativo
Autor: | Helder Martins Leitão |
Cargo do Autor: | Advogado |
Páginas: | 79-82 |
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Decidimos alinhar nas páginas seguintes as peças principais de um outro processo de impugnação judicial, sob um ângulo diverso do vertido nas folhas antecedentes, não fôra a frequência da instauração de processos com base em reversão, como é, precisamente, a hipótese tratada a partir daqui.
- E, desta feita, recorre-se da sentença.
Page 79
MERITÍSSIMO JUIZ DO TRIBUNAL ADMINISTRATIVO E FISCAL DO PORTO
Proc. nº 3565.02/160095.8
SERVIÇO DE FINANÇAS DE MIRANDELA
Jesualdo Bretão , casado, industrial, contribuinte nº 141 103 600, com sede à Rua Nossa Senhora do Amparo, 34 -4445-153 Ermesinde,
citado por reversão no processo em referência,
vem, ao abrigo do disposto no nº 4, do art. 22º da Lei Geral Tributária e na al. c), do art. 102º do Código de Procedimento e de Processo Tributário,
deduzir,
com base no seguinte:
Ao aqui impugnante, citado por reversão, não pode ser assacada culpabilidade alguma pelo não cumprimento das obrigações tributárias da originária devedora. Page 80
Particularmente, no período a que respeita o processo em epígrafe, ou seja, os anos de 1999 a 2002.
A falta de pagamento à Fazenda Pública foi fruto de dificuldades económicas surgidas aquando da sua gerência na "Fac - Fábrica de Atrelados, Carrossarias, Lda".
Com efeito, a partir dos três últimos anos da década de 90, a concorrência estrangeira, com particular destaque, da provinda de Espanha, estrangulou a prática comercial do ramo.
Na medida em que não foi possível, aquela firma, concorrer em igualdade de circunstâncias com os preços praticados por firmas postadas fora do território nacional, particularmente, repete-se, espanholas.
Para, instalando-se no mercado, conseguir vender, a originária devedora, viu-se obrigada a colocar atrelados e carroçarias, a preços muito baixos, por vezes, até com prejuízo.
Tendo mesmo que aceitar fazer trocas, de material já muito usado, incapaz ou de muito difícil restauro.
Que, aliás, quando e se o conseguia, não lograva, depois, colocação no mercado.
Tudo redundando, no final, em incontornáveis prejuízos.
Incontornáveis e irreversíveis abalos na economia da pequena empresa que era a originária devedora. Page 81
Ademais, constantes e profundas recessões económicas, na época a que se reportam os autos, impediram a aplicação de capital capaz de sobrelevar as deficiências apresentadas quando em...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Formulário de Contencioso Tributário
- Impugnações Judiciais
- Petitório
- Contestação
- Vista ao M.P. E promoção
- Sentença
- Outro petitório impugnativo
- Contestação
- Sentença
- Recurso
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