Acórdão nº 01014/12 de Supremo Tribunal Administrativo (Portugal), 17 de Maio de 2017
Magistrado Responsável | FONSECA CARVALHO |
Data da Resolução | 17 de Maio de 2017 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
(Reforma de custas) Acordam os juízes da Secção do Contencioso Tributário do Supremo Tribunal Administrativo A Fazenda Pública vem a folhas 209 dos autos requerer a reforma do acórdão de folhas quanto a custas alegando em síntese que tendo o processo sido instaurado em data anterior a 01 01 2004, altura em que a Fazenda Pública se encontrava isenta de custas não haverá lugar ao pagamento de multa prevista no artigo 132 do CPC.
E tendo sido a requerente condenada em custas apenas em 1ª instância, face a tal isenção deve dar-se provimento ao pedido revogando-se a decisão de condenação.
Ouvido o Mº Pº o mesmo disse nada opor à requerida reforma por a Fazenda Pública estar no caso isenta de custas.
Cumpre decidir.
O presente processo foi autuado como processo de impugnação judicial em 18 de Setembro de 2002.
Tendo em conta a data da instauração desta impugnação judicial na 1ª instância a pretensão da requerente não pode deixar de ser atendida por a condenação em custas constituir erro de julgamento.
Efectivamente a Fazenda Publica antes da entrada em vigor do Decreto Lei 324/2003 de 27 de Dezembro gozava do...
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