Acórdão nº 02077/15.5BEPRT de Tribunal Central Administrativo Norte, 07 de Maio de 2020
Magistrado Responsável | Ana Patroc |
Data da Resolução | 07 de Maio de 2020 |
Emissor | Tribunal Central Administrativo Norte |
Acordam, em conferência, os juízes que constituem a Secção de Contencioso Tributário do Tribunal Central Administrativo Norte: I. Relatório A., contribuinte n.º (…), com domicílio na Rua (…), (…), citado na execução n.º 1902201301044893, na qualidade de responsável subsidiário da sociedade F., Lda., pessoa colectiva n.º (…), interpôs recurso jurisdicional da sentença proferida pelo Tribunal Administrativo e Fiscal do Porto, em 10/07/2019, que julgou improcedente a Impugnação Judicial deduzida contra as liquidações adicionais de IVA, e respectivos juros compensatórios, de 2009, 2010 e 2011, realizadas na sequência de procedimento de inspecção, que determinaram, globalmente, o pagamento da quantia de €111.181,27.
O Recorrente terminou as suas alegações de recurso formulando as conclusões que se reproduzem de seguida: “1 - Vem o presente recurso interposto da Sentença proferida no processo n.º 2077/15.5BEPRT do Tribunal Administrativo e Fiscal do Porto, que julgou improcedente o pedido formulado pela Alegante, que aí pugnava pela anulação dos actos de liquidação adicional de IVA relativos aos anos de 2009, 2010 e 2011.
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EXCLUSÃO DO DIREITO À DEDUÇÃO DE IVA — ART°. 19°, N.° 1 DO CIVA 2 - A sociedade "F.
, Lda.
" é uma sociedade de direito português, que tinha como sede a Rua (…) – (…), (…), e tem por objecto a realização de transportes rodoviários de mercadorias tanto no mercado nacional como no mercado comunitário.
3 - A sociedade supra identificada, encontrava-se registada em sede de IVA, no regime normal, com periodicidade mensal.
4 - Assim, o principal objecto da actividade da sociedade é realizar transportes sendo um dos principais custos para essa actividade a aquisição de combustível.
5 - No caso dos presentes autos, fez-se tábua rasa deste elemento fundamental...
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