Acórdão nº 01071/09.0BEVIS de Tribunal Central Administrativo Norte, 24 de Janeiro de 2017
Magistrado Responsável | Ana Patroc |
Data da Resolução | 24 de Janeiro de 2017 |
Emissor | Tribunal Central Administrativo Norte |
Acordam, em conferência, os juízes que constituem a Secção de Contencioso Tributário do Tribunal Central Administrativo Norte: I. Relatório S…, NIF 1…, residente no Lugar…, 3610-054 Mondim da Beira, interpôs recurso jurisdicional da sentença do Tribunal Administrativo e Fiscal de Viseu, proferida em 18/06/2013, que julgou parcialmente procedente a Oposição ao processo de execução fiscal n.º 2690200101001108 e apensos, a correr termos no Serviço de Finanças de Tarouca, instaurado contra a devedora originária, a sociedade “v…, lda.
” e depois contra ele revertido, o qual tem por objecto a cobrança da quantia global de € 48.128,66 euros, respeitante a dívidas de IVA dos anos de 2000 e 2001 e IRC de 2000, tendo declarado prescritas as dívidas exequendas de IVA e IRC relativas ao ano de 2000 e, em consequência, extinta a execução nesta parte.
O Recorrente terminou as suas alegações de recurso formulando as seguintes conclusões: “1. - As dívidas tributárias (IVA do ano de 2001) estão prescritas, Art.° 48° e nº 2 do Art.° 49º (à época) da LGT.
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- Por outro lado, devia ter sido dada oportunidade ao recorrente para a prova testemunhal solicitada, cf. Art.° 392° do C.Civil e Art.° 118°, do CPPT.
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- O recorrente é parte ilegítima, pois não tem culpa de a devedora originária não ter bens suficientes para cumprir com as dívidas tributárias, cf. Art.° 24°, n° 1, a) da LGT.
Nestes termos, Deve a douta decisão recorrida ser revogada e substituída por outra que aprecie os vícios e erros alegados, com efeitos na extinção da execução fiscal, para que assim se faça JUSTIÇA.”****Não houve contra-alegações.
****O Ministério Público junto deste Tribunal emitiu parecer no sentido de dever ser negado provimento ao recurso.
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