Acórdão nº 0897/16 de Supremo Tribunal Administrativo (Portugal), 25 de Outubro de 2017
Magistrado Responsável | ARAG |
Data da Resolução | 25 de Outubro de 2017 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam os juízes da secção do Contencioso Tributário do Supremo Tribunal Administrativo: A Autoridade Tributária e Aduaneira, notificada que foi do acórdão constante dos autos a fls. 165 a 182, vem requerer a reforma do mesmo quanto a custas, pedindo a dispensa do remanescente da taxa de justiça. Fundamenta tal pedido nos termos habituais, de que se trata de questão pouco complexa, o tribunal desenvolveu um trabalho pouco complexo e que o seu comportamento processual foi exemplar e de grande colaboração.
Não foi junta resposta ao requerido.
Decidindo: Sobre a questão colocada pela requerente já este Supremo Tribunal se pronunciou diversas vezes, tendo sempre concluído que não se justifica a dispensa do remanescente da taxa de justiça devida pelo recurso, ao abrigo do disposto no n.º 7 do art. 6.º do RCP, se a causa não foi de complexidade inferior à comum e se o montante a pagar a esse título não se revela desproporcionado em face do serviço prestado, cfr. entre outros, ac. datado de 20.09.2017, recurso n.º 0627/16, sendo que essa dispensa do remanescente da taxa de justiça devida pelo recurso, ao abrigo do disposto no n.º 7 do art. 6.º do RCP, justifica-se se a decisão foi de não conhecimento do mérito do recurso, de complexidade inferior à comum, e a conduta processual das partes não merece censura, cfr. ac. datado de 20.09.2017, recurso n.º 0237/17.
É certo que o valor do processo é muito elevado, 22.186.110,00€, e que o pagamento das custas pela totalidade -a taxa de justiça ascende a cerca de 135.000,00€- seria um encargo demasiadamente elevado e desproporcional para ser suportado pelo erário público com os impostos pagos pelos contribuintes, uma vez que o Tribunal identificou erros palmares, simples e evidentes...
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