Despacho n.º 5949/2017
| Data de publicação | 06 Julho 2017 |
| Seção | Serie II |
| Órgão | Finanças - Autoridade Tributária e Aduaneira |
Despacho n.º 5949/2017
Despacho de subdelegação de competências da Diretora de Serviços do Imposto sobre o Valor Acrescentado
Nos termos do n.º 2 do artigo 46.º do Código do Procedimento Administrativo, do artigo 62.º da Lei Geral Tributária (LGT) e ao abrigo das autorizações concedidas nos n.º 3.3 e 4.3 do Despacho n.º 13447/2016, de 31 de outubro de 2016, publicado no Diário da República, 2.ª série, n.º 216, de 10 de novembro de 2016, da Diretora-geral da Autoridade Tributária e Aduaneira, subdelego as seguintes competências que me foram delegadas e subdelegadas:
1 - No Chefe da Divisão de Administração do Imposto sobre o Valor Acrescentado, Nuno Alexandre Costa Tinoco Lopes dos Santos:
a) Apreciar e decidir os pedidos de revisão dos atos tributários previstos no artigo 78.º da LGT, até ao montante de 25 000 EUR;
b) Apreciar e decidir os recursos hierárquicos previstos nos artigos 66.º e 76.º do CPPT, até ao montante de imposto contestado de 50 000 EUR.
2 - Nos Diretores de Finanças, dentro do âmbito da respetiva competência territorial, com possibilidade de subdelegação nos respetivos Diretores de Finanças Adjuntos, as seguintes competências, sempre que estejam em causa matérias já objeto de sancionamento superior:
a) Apreciar e decidir os pedidos de revisão dos atos tributários previstos no artigo 78.º da LGT, até ao montante de 25 000 EUR;
b) Apreciar e decidir os recursos hierárquicos previstos nos artigos 66.º e 76.º do CPPT, até ao montante de imposto contestado de 50 000 EUR.
3 - O presente despacho produz efeitos a 26 de setembro de 2016, ficando, por este...
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