Acórdão nº 00818/03 de Tribunal Central Administrativo Sul, 28 de Outubro de 2003 (caso NULL)
Data | 28 Outubro 2003 |
Órgão | http://vlex.com/desc1/1998_02 |
1.1 Maria ...
, devidamente identificada nos autos, vem interpor recurso jurisdicional da sentença do Tribunal Tributário de 1.ª Instância de Lisboa, de 28-8-2002, que julgou improcedente a oposição à execução fiscal por si deduzida - cf. fls. 74 e seguintes.
1.2 Em alegação, a recorrente formula conclusões, onde termina dizendo que «deve dar-se provimento ao presente recurso, revogando-se a douta decisão recorrida, substituindo-a por outra que julgue a oposição procedente, julgando-se extinta a presente execução por ilegalidade da liquidação da dívida exequente (vício de forma e de violação de lei)» - cf. fls. 99 a 109.
1.3 Não houve contra-alegação.
1.4 O Ministério Público neste Tribunal emitiu o parecer de que «sufragamos, por inteiro, a fundamentação expressa na douta sentença recorrida, pelo que o recurso não merece provimento» - cf. fls. 122.
1.5 Colhidos os vistos, cumpre decidir, em conferência.
Em face do teor da sentença recorrida, das conclusões da alegação, bem como da posição do Ministério Público, a questão que aqui se põe é a de saber se ocorre algum fundamento legal de oposição à execução fiscal.
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Segundo julgamos, a sentença recorrida, ao decidir-se pela improcedência da presente oposição à execução fiscal, decidiu com acerto e fundamentadamente.
Na verdade, a alegação de nulidade da citação não integra fundamento legal de oposição à execução fiscal - de acordo com os termos do artigo 286.º do Código de Processo Tributário.
A ilegalidade concreta da liquidação da dívida exequenda pode excepcionalmente constituir fundamento de oposição à execução fiscal, sempre que a lei não assegure meio...
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