Acórdão nº 00088/10.6BEVIS de Tribunal Central Administrativo Norte, 12 de Dezembro de 2014
Magistrado Responsável | Ana Paula Santos |
Data da Resolução | 12 de Dezembro de 2014 |
Emissor | Tribunal Central Administrativo Norte |
Acordam em conferência na Secção de Contencioso Tributário do Tribunal Central Administrativo Norte: RELATÓRIO F…, devidamente identificado nos autos, inconformado, veio interpor recurso jurisdicional da decisão do Tribunal Administrativo e Fiscal de Viseu, datada de20.09.2013, que julgou totalmente improcedente a oposição por este deduzida à execução fiscal instaurada, originariamente, contra a sociedade de “P…, Lda.” para cobrança coerciva de dívidas provenientes de Imposto Sobre o Valor Acrescentado (IVA) relativo aos anos de 2007 e 2008 e Imposto Municipal sobre Imóveis (IMI) relativo aos anos de 2005 e 2006 no valor global de €2.618,31 e acrescido, contra ele revertida pelo órgão de execução fiscal na qualidade de responsável subsidiário, cujo processo corre termos no Serviço de Finanças de Lamego, sob o nº 2542200601007254 e Apensos.
Peticionou ao Juiz do Tribunal Administrativo e Fiscal de Viseu nos seguintes termos:«(…)deve a presente oposição ser recebida, julgada procedente, por provada e, a final , extinta a execução com base no disposto na alínea b) do nº1 do Arte. 204 do CPPT , Arte 23º nº1 e 4 , e Arte 24º da LGT».
Alicerçou a sua posição tendo para o feito invocado como fundamentos a sua ilegitimidade para a execução emergente (i) do não exercício da gerência de facto da devedora originária e (ii)da ausência de culpa pela insuficiência patrimonial da primitiva devedora para satisfazer os créditos fiscais.
Formulou nas respectivas alegações, a seguinte conclusão que se reproduz: 1. - O recorrente é parte ilegítima, pois nunca praticou atos de gerência no período das dívidas, 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...
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