Acórdão nº 07264/13 de Tribunal Central Administrativo Sul, 30 de Janeiro de 2014
Magistrado Responsável | JOAQUIM CONDESSO |
Data da Resolução | 30 de Janeiro de 2014 |
Emissor | Tribunal Central Administrativo Sul |
ACÓRDÃO X RELATÓRIO X... (E OUTRA), com os demais sinais dos autos, deduziram recurso dirigido a este Tribunal tendo por objecto sentença proferida pelo Mmº. Juiz do Juiz do T.A.F. de Leiria, exarada a fls.117 a 123 do presente processo, através da qual julgou improcedente o recurso deduzido ao abrigo do artº.146-B, do C.P.P.Tributário, da decisão do Director-Geral da Autoridade Tributária e Aduaneira de derrogação do sigilo bancário de todas as contas existentes nas instituições bancárias, em sociedades financeiras ou instituições de crédito portuguesas, de que sejam titulares os recorrentes e relativamente aos anos de 2010 e 2011.
XOs recorrentes terminam as alegações do recurso (cfr.fls.127 a 132 dos autos) formulando as seguintes Conclusões: 1-A sentença recorrida incorre em défice instrutório, na realidade o Tribunal “a quo” não fez tudo quanto deveria ter feito para apurar a verdade dos factos; 2-Sendo certo que é obrigação da A.T. explicitar de forma concreta como chega e em que consistem os indícios de fortuna que a levam a requerer a derrogação do sigilo bancário, não basta dizer que por aplicação de uma hipotética taxa de juro de 4 %, os contribuintes tiveram um acréscimo X de rendimentos; 3-O Tribunal “a quo” deveria ter dentro dos seus poderes de investigação e dever de averiguação solicitado às partes todos os elementos de que necessitava para se pronunciar, não podendo tomar decisões tendo como base a declaração, não comprovada, da A.T. de que os contribuintes teriam usufruído de uma taxa de depósitos a prazo de 4 % mais a mais estando nos autos documentos comprovativos da existência de...
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