Acórdão nº 0196/02 de Supremo Tribunal Administrativo (Portugal), 23 de Outubro de 2002
Magistrado Responsável | ALMEIDA LOPES |
Data da Resolução | 23 de Outubro de 2002 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Com fundamento em estar dispensado das obrigações referidas nas alíneas b), c), d) e g) do nº 1 do artº 28º do CIVA, pelo que lhe não pode ser aplicado o disposto no artº 83º do CIVA, o SINDICATO DOS TRABALHADORES DA INDÚSTRIA METALÚRGICA E METALOMECÂNICA DO DISTRITO DE LISBOA, com sede na Av. ..., em Lisboa, deduziu oposição à execução fiscal que contra si foi promovida para cobrança coerciva de 300.000$00 de IVA do ano de 1998.
Por despacho de fls. 22, o Tribunal Tributário de Lisboa (1º Juízo) indeferiu liminarmente a oposição pelo facto de o fundamento alegado não caber em qualquer dos fundamentos legais de oposição.
Não se conformando com este despacho, dele recorreu o oponente, tendo apresentado as suas alegações de fls. 30 a 32, nas quais concluiu que o acto de liquidação padece da nulidade de direito civil prevista no artº 280º do Código Civil pelo facto de o imposto não ser devido e o recorrente estar isento.
Neste STA, o Mº Pº emitiu douto parecer nos termos do qual se deve provimento ao recurso.
Corridos os vistos cumpre decidir.
Salvo o devido respeito, o recorrente labora num grande erro de direito. Para concluir como concluiu, pela nulidade do acto de liquidação, serviu-se das disposições da lei civil sobre nulidade dos actos.
Ora, aqui não se aplica o Código Civil mas as regras do direito administrativo e fiscal.
Os actos de liquidação podem ser nulos (artºs 103º, nº 3 e 124º do CPPT). Mas as causas de nulidade dos actos de liquidação são apenas as que constam do artº 133º do Código de Procedimento Administrativo, entre as quais se conta o caso de o imposto não ser devido ou o caso de haver lugar a isenção.
Então, se o imposto não é...
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