Acórdão nº 0102/12 de Supremo Tribunal Administrativo (Portugal), 06 de Março de 2014
Magistrado Responsável | ISABEL MARQUES DA SILVA |
Data da Resolução | 06 de Março de 2014 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam, em conferência, os Juízes da Secção de Contencioso Tributário do Supremo Tribunal Administrativo: 1. Banco A………………, S.A. (em liquidação), notificada do Acórdão proferido nos presentes autos em 15/01/2014 (a fls. 237 a 256 dos autos), veio requerer a sua reforma quanto a custas, nos termos do artigo 616.º n.º 1 do Código de Processo Civil - CPC (aplicável ex vi da alínea e) do artigo 2.º do Código de Procedimento e de Processo Tributário – CPPT), alegando que a Fazenda Pública devia ter sido condenada em custas em ambas as instâncias, e não apenas em 1.ª instância (por não ter contra-alegado no recurso), como se julgou no Acórdão cuja reforma quanto a custas é requerida (fls. 255 dos autos).
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Notificada do teor deste pedido (cfr. fls. 269 dos autos), a requerida nada veio dizer.
Com dispensa de vistos, dada a simplicidade da questão, cumpre decidir.
A regra geral em matéria de custas consta actualmente do artigo 527.º do CPC, que dispõe nos seguintes termos: 1 - A decisão que julgue a ação ou algum dos seus incidentes ou recursos condena em custas a parte que a elas houver dado causa ou, não havendo vencimento da ação, quem do processo tirou proveito.
2 - Entende-se que dá causa às custas do processo a parte vencida, na proporção em que o for.
3 - No caso de condenação...
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