Acórdão nº 01931/02 de Supremo Tribunal Administrativo (Portugal), 04 de Novembro de 2004
Magistrado Responsável | BAETA DE QUEIROZ |
Data da Resolução | 04 de Novembro de 2004 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
A..., S.A., com sede em Chãs, S. Pedro da Afurada, Vila Nova de Gaia, recorreu para este Supremo Tribunal Administrativo (STA) da sentença do Mmº Juiz da 2ª Secção do 5º Juízo do Tribunal Tributário de 1ª Instância de Lisboa que julgara improcedente a impugnação da liquidação de taxa de publicidade efectuada pela CÂMARA MUNICIPAL DE LISBOA.
A tal recurso jurisdicional foi negado provimento por acórdão de 26 de Março de 2003, do que resultou a manutenção da sentença que decidira pela improcedência da impugnação e consequente subsistência do acto de liquidação.
Não se conformou a recorrente, que interpôs novo recurso, desta vez, para o Tribunal Constitucional.
Aí, a sua pretensão foi coroada de êxito, já que aquele Tribunal, remendo para a fundamentação do seu anterior acórdão n.º 32/2000, concluiu «pela inconstitucionalidade das normas constantes dos artigos 14º e 22º do Regulamento sobre Publicidade da Câmara Municipal de Lisboa (aprovado pelo Diário Municipal, nº 15.616, de 26 de Abril de 1989, com as alterações introduzidas pelo Edital nº 7/90, de 26 de Fevereiro), e do artigo 18º da Tabela de Taxas, Licenças e outras Receitas Municipais (aprovada pelo Edital nº 100/89, Diário Municipal nº 15.714, 2º Suplemento, de 15 de Setembro de 1989, com as alterações dos Editais nºs 140/89, de 26 de Outubro de 1989 e 26/90, de 16 de Março de 1990)». Em consequência do que, concedendo provimento ao recurso, revogou o falado aresto de 26 de Março de 2003 deste STA, mandando que se proceda à sua reformulação «de acordo com o presente juízo de inconstitucionalidade».
Cumpre, agora, satisfazer tal determinação, depois de ter sido dada nova vista do processo ao Exmº. Procurador-Geral Adjunto junto deste Tribunal e de se terem de novo colhido os vistos dos Exmºs. Juízes Adjuntos que intervieram no revogado...
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