Acórdão nº 0672/16 de Supremo Tribunal Administrativo (Portugal), 18 de Outubro de 2017
Magistrado Responsável | ISABEL MARQUES DA SILVA |
Data da Resolução | 18 de Outubro de 2017 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção de Contencioso Tributário do Supremo Tribunal Administrativo: – Relatório – 1 – A Autoridade Tributária e Aduaneira, recorrente nos presentes autos, notificada do nosso Acórdão de 5 de Julho último, de fls. 651 a 660 dos autos, que não lhe admitiu a revista excepcional que pretendera interpor do Acórdão do Tribunal Central Administrativo Sul proferido nos autos, vem requerer a sua reforma quanto a custas, ao abrigo dos artigos 616º, n.º 1 e 666.º n.º 1 do Código de Processo Civil (CPC), aplicáveis ex vi da al. e) do art. 2 do Código de Procedimento e de Processo Tributário (CPPT), e dos n.ºs 1 e 7 do art. 6.º do Regulamento das Custas Processuais, pretendendo que se determine a dispensa do remanescente da taxa de justiça, atendendo ao facto do valor da causa ser superior a €275.000,00.
2 – Notificada a recorrida, esta nada disse.
Foram dispensados os vistos, dada a simplicidade da questão.
Cumpre decidir, pois que a tal nada obsta.
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Entendemos, com a recorrente, que se justifica o pedido de dispensa do remanescente da taxa de justiça devida pelo recurso à luz do disposto no n.º 7 do artigo 6.º do RCP, uma vez que este não foi admitido, que a conduta processual das partes não é merecedora de qualquer nota e que atendendo ao valor da causa – 23-877.651,84€ - o concreto valor das custas a suportar pela parte vencida se poderá afigurar desproporcionado ao concreto serviço público prestado.
Dispõe o referido preceito que “nas causas de valor superior a €275 000, o remanescente da taxa de justiça é considerado na conta a final, salvo...
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