Acórdão nº 01740/03 de Supremo Tribunal Administrativo (Portugal), 16 de Junho de 2004
Magistrado Responsável | FONSECA LIMÃO |
Data da Resolução | 16 de Junho de 2004 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Com fundamento em erro de classificação pautal que importa tributação de uma mercadoria isenta de IVA, A..., com sede na Av. Dr. .., Lote 1, Lisboa, deduziu impugnação judicial contra o acto de liquidação praticado pela Alfândega de Lisboa, no valor de 36.162.159$00.
Por sentença de fls. 495 e seguintes, o antigo Tribunal Tributário de 1ª Instância de Lisboa anulou o acto de liquidação.
Desta sentença foi interposto recurso para este STA pela Fazenda Pública, a qual apresentou as suas alegações e conclusões de fls. 513 e seguintes.
De seguida, a impugnante apresentou as suas contra-alegações de fls. 517 e seguintes.
Neste STA, o Mº Pº emitiu douto parecer nos termos do qual se verifica a questão prévia da incompetência do STA em razão da hierarquia, pois o recurso não versa matéria exclusivamente de direito.
Ouvida sobre a questão prévia, a recorrente nada disse.
Corridos os vistos cumpre decidir a questão prévia suscitada pelo Mº Pº Como é jurisprudência deste STA, é pelas conclusões das alegações que se faz a delimitação objectiva do recurso.
Deste modo, se nas conclusões o recorrente contesta os factos dados como provado pelo tribunal recorrido ou se invoca factos que não foram tomados em consideração pelo tribunal recorrido, então o recurso alega matéria de facto e não se cinge a matéria de direito.
Discute-se neste processo se a dívida exequenda prescreveu ou não, o que implica a tomada em consideração de factos temporais.
Ora, na conclusão 15ª, a recorrida escreveu que o processo de impugnação judicial esteve parado por motivo não imputável à recorrida entre 1 de Março de 1989 e 5 de Abril de 1990.
Acrescentou que essa paragem do processo não lhe é imputável uma vez que os actos...
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