Despacho n.º 3976/2004(2ªSérie), de 27 de Fevereiro de 2004
Despacho n.º 3976/2004 (2.' série). - Delegação de competências : I - Competências subdelegadas: 1 - Nos termos do n.º 3 do despacho n.º 2173/2004 (2.' série), de 13 de Janeiro, publicado no Diário da República, 2.' série, n.º 26, de 31 de Janeiro de 2004, subdelego no subdirector-geral José João Duarte, nos termos enunciados, as seguintes competências que me foram subdelegadas: 1.1 - Resolver os pedidos de isenção de imposto municipal sobre as transmissões onerosas de imóveis (IMT), nos termos do artigo 8.º do respectivo Código, aprovado pelo Decreto-Lei n.º 287/2003, de 12 de Novembro; 1.2 - Resolver os pedidos de restituição de IMT independentemente da anulação da liquidação, quando se considere indevidamente cobrado até ao limite de Euro 50 000, conforme o previsto no artigo 47.º do Código do Imposto Municipal sobre as Transmissões Onerosas de Imóveis (CIMT); 1.3 - Resolver os pedidos de reembolso do imposto do selo indevidamente cobrado até ao limite de Euro 50 000, conforme o previsto no artigo 50.º do Código do Imposto do Selo, aprovado pela Lei n.º 150/99, de 11 de Setembro, com as alterações introduzidas pelo Decreto-Lei n.º 287/2003, de 12 de Novembro.
2 - Estas competências poderão ser subdelegadas no director de serviços da respectiva área funcional.
II - Competências próprias: 1 - Ao abrigo do disposto no n.º 2 do artigo 9.º da Lei n.º 2/2004, de 15 de Janeiro, delego as minhas competências próprias no subdirector-geral José João Duarte pela forma seguinte: 1.1 - As competências a nível central e distrital para as áreas da gestão do imposto municipal sobre imóveis e imposto municipal sobre as transmissões onerosas de imóveis, cujos códigos foram aprovados pelo Decreto-Lei n.º 287/2003, de 12 de Novembro, bem como da gestão do imposto do selo, incluindo as matérias relativas às transmissões gratuitas...
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