Acórdão nº 0154/03 de Supremo Tribunal Administrativo (Portugal), 18 de Junho de 2003
Magistrado Responsável | ALMEIDA LOPES |
Data da Resolução | 18 de Junho de 2003 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Com fundamento em vício de violação de lei por erro nos pressupostos de direito - não ter sido aceite a dedução de 777 136$00 de contribuições para a segurança social pela contagem do tempo de serviço militar obrigatório - o Exmº Conselheiro A... e esposa B... deduziram impugnação judicial contra o acto de liquidação de IRS do ano de 2000, da 1ª Repartição de Finanças de Vila Nova de Famalicão.
Por sentença de fls. 101 a 103, o Tribunal Tributário de Braga julgou a impugnação improcedente.
Inconformados, os contribuintes recorreram para este STA, tendo apresentado as suas alegações de fls. 107, nas quais concluem que a liquidação violou o artº 25º, nº 2, do CIRS.
A Fazenda Pública não contra-alegou.
Neste STA, o MºPº emitiu douto parecer nos termos do qual se deve conceder provimento ao recurso.
Corridos os vistos cumpre decidir.
O que está em causa é a correcta interpretação do disposto no artº 25º, nº 2, do CIRS.
Este STA tem uma jurisprudência uniforme sobre essa interpretação, a qual é diferente da dada pelo Mº Juiz a quo. Nos termos dessa interpretação.
I - As leis fiscais que usam termos próprios de outro ramo de direito devem interpretar-se, em regra, com o sentido que aí têm; II - A expressão "contribuições obrigatórias para regimes de protecção social", utilizada no artº 25º, nº 2, do CIRS, deve entender-se no sentido de contribuições não integrantes dos esquemas de prestações complementares da iniciativa dos particulares; III - São contribuições obrigatórias as estabelecidas para a contagem do tempo do...
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