Acórdão nº 0570/13 de Supremo Tribunal Administrativo (Portugal), 22 de Abril de 2015
Magistrado Responsável | FONSECA CARVALHO |
Data da Resolução | 22 de Abril de 2015 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção do Contencioso Tributário do Supremo Tribunal Administrativo A folhas 246 dos autos vem a Fazenda Pública requerer a reforma do acórdão constante de folhas 235 e segs. na parte em foi decidido condenar a Fazenda Pública nas custas por ter sido negado provimento ao recurso por si interposto da sentença que julgou procedente a impugnação judicial deduzida por A………….
Alega em síntese que o recurso se refere ao processo de impugnação judicial que foi autuada no Tribunal Tributário de 1ª Instância de Lisboa em 06 de Abril de 2000.
Porque nessa altura a Fazenda Pública beneficiava de isenção de custas e tal isenção só cessou com a entrada em vigor do DL 324/03 de 27 de Dezembro sendo que a exclusão dessa isenção só é aplicável aos processos instaurados após tal vigência a recorrente entende que a condensado das custas se não pode manter pelo que pede a reforma do acórdão quanto a custas tendo em consideração essa isenção.
Ouvido o Mº Pº pronuncia-se pela deferimento do pedido.
Colhidos os vistos cumpre decidir.
Dispõe o artigo 616 do novo CPC no nº 1 al a) que a parte pode requerer a reforma quanto a custas.
No caso dos autos a recorrente considera que não deve ser condenada nas custas porquanto beneficiava de isenção do seu pagamento face ao disposto na alínea a) do nº 1 do artigo 2º do CCJ e que essa isenção se mantém neste caso face ao disposto no nº 4 do artigo 8º da Lei 7/2012 de 13 de Fevereiro que alterou o Regulamento das Custas Processuais.
E tem razão.
Resulta efectivamente do disposto nos...
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