Acórdão nº 02358/04.3BELSB de Supremo Tribunal Administrativo (Portugal), 20 de Maio de 2020
Magistrado Responsável | PAULO ANTUNES |
Data da Resolução | 20 de Maio de 2020 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção de Contencioso Tributário do Supremo Tribunal Administrativo: I. Relatório.
Proferido Acórdão no processo em referência no passado dia 6 de maio, verifica-se não se conter na parte decisória referência à condenação em custas, pese embora em sede de fundamentação se ter chegado a fazer constar ser de dispensar o pagamento do remanescente da taxa de justiça, nos termos do art. 6.º n.º 7 do R.C.P. (Regulamento de Custas Processuais).
Não tendo tal acórdão sido ainda notificado, impõe-se, por isso, proceder oficiosamente à sua reforma quanto a custas, nos termos do art. 614.º n.º 1, aplicável por força do art. 666.º n.º 1 do C.P.C., aplicável por força do art. 2.º, e), do C.P.P.T..
Com dispensa de vistos, dada a simplicidade da questão, vêm os autos à conferência. II. Fundamentação. Em face do decidido no dito Acórdão no sentido da procedência do recurso do recurso apresentado pela impugnante, e tendo sido ainda “anulado o impugnado indeferimento”, é de concluir que as custas na 1.ª instância e no recurso têm de ficar a cargo da Fazenda Pública, de acordo com o previsto no art. 527.º n.ºs 1 e 2 do C.P.C., aplicável por força do art. 2.º, e), do C.P.P.T., uma vez que foi o dito indeferimento que às mesmas deu causa, bem como por a Fazenda Pública não ter vindo a obter vencimento na impugnação judicial.
A tal não invalida que, por correcção da sentença proferida em 1.ª instância, se tenha...
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