Acórdão nº 04397/10 de Tribunal Central Administrativo Sul, 03 de Julho de 2012
Magistrado Responsável | JOAQUIM CONDESSO |
Data da Resolução | 03 de Julho de 2012 |
Emissor | Tribunal Central Administrativo Sul |
ACÓRDÃO X RELATÓRIO XO DIGNO REPRESENTANTE DA FAZENDA PÚBLICA deduziu recurso dirigido a este Tribunal tendo por objecto sentença proferida pela Mma. Juíza do T.A.F. de Loulé, exarada a fls.215 a 248 do presente processo, através da qual julgou totalmente procedente a impugnação visando liquidações de I.V.A. e juros compensatórios, relativas aos anos de 1999 e 2000 e no montante total de € 8.874,13.
XO recorrente termina as alegações do recurso (cfr.fls.260 a 266 dos autos) formulando as seguintes Conclusões: 1-A questão decidenda destes autos já foi apreciada através de acórdão proferido pelo T.C.A.Sul (proc.02084/07, de 2008/01/15), no processo de impugnação 482/2004, deduzido pela ora recorrida, relativamente ao I.R.C. dos exercícios de 1999 e 2000, decorrente da mesma acção inspectiva aqui em análise; 2-A Mm.a Juiz “a quo” decidiu não seguir o entendimento do referido acórdão, que considerou que a ora recorrida não demonstrou que houve erro ou manifesto excesso na quantificação, porque nestes autos foi produzida outra prova; 3-Contudo, os documentos enviados pela C……….. a pedido do Tribunal, têm que ser analisados com acuidade para podermos chegar à conclusão, de que são prova bastante de erro na quantificação da matéria tributável, essa análise e respectiva fundamentação não foram efectuadas na douta sentença, como facilmente é perceptível; 4-É...
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