Acórdão nº 07445/02 de Tribunal Central Administrativo Sul, 28 de Outubro de 2003 (caso NULL)
Magistrado Responsável | Jorge Lino Ribeiro Alves de Sousa |
Data da Resolução | 28 de Outubro de 2003 |
Emissor | Tribunal Central Administrativo Sul |
1.1 Antónia ...
, devidamente identificada nos autos, vem interpor recurso jurisdicional da sentença do Tribunal Tributário de 1.ª Instância de Santarém, de 9-5-2002, que julgou improcedente a oposição à execução fiscal si deduzida - cf. fls. 47 e ss..
1.2 Em alegação, a recorrente formula conclusões no sentido da extinção da execução fiscal, por prescrição da obrigação tributária exequenda - cf. fls. 60 e 61.
1.3 Não houve contra-alegação.
1.4 O Ministério Público neste Tribunal emitiu o parecer de que «deve ser negado provimento ao presente recurso, mantendo-se na ordem jurídica a sentença recorrida» - cf. fls. 65.
1.5 Colhidos os vistos, cumpre decidir, em conferência.
Na alínea e) do art. 287.º do Código de Processo Civil, aplicável ao processo tributário de execução fiscal, por força da alínea f) do art. 2.º do Código de Processo Tributário, aplicável ao caso, entre as causas de extinção da instância, está elencada a impossibilidade ou inutilidade superveniente da lide.
A impossibilidade ou inutilidade superveniente da lide ocorre ou porque se extinguiu o sujeito, ou porque se extinguiu o objecto, ou porque se extinguiu a causa - cf. Alberto dos Reis, Comentário ao Código de Processo Civil, 3.º vol., p. 368.
O processo de oposição à execução fiscal tem por escopo essencial o ataque (global ou parcial) à execução, visando a extinção desta, ou a absolvição do executado da instância executiva, pela demonstração do infundado da pretensão do exequente em face dos fundamentos tipificados na lei - cf. o artigo 286.º do Código de Processo Tributário; cf. também Laurentino Araújo, Processo de Execução Fiscal, p. 257.
No caso sub judicio, a execução fiscal, a que a ora recorrente deduziu a...
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