Acórdão nº 00529/03 de Tribunal Central Administrativo Sul, 11 de Novembro de 2003 (caso NULL)
Magistrado Responsável | Dulce Manuel Neto |
Data da Resolução | 11 de Novembro de 2003 |
Emissor | Tribunal Central Administrativo Sul |
Acordam, em conferência, os juizes da Secção de Contencioso Tributário do Tribunal Central Administrativo: João ...
, com os demais sinais dos autos, recorre da sentença proferida pelo Mmº Juiz do Tribunal Tributário de 1ª Instância de Braga que julgou improcedente a impugnação deduzida contra o acto de liquidação de IRS referente ao exercício de 1999, no valor total de 628,05 Euros, por caducidade do direito de impugnar essa liquidação.
Terminou as suas alegações de recurso formulando as seguintes conclusões: 1- O art. 20º do CPPT nada tem que ver com a natureza do prazo; 2- Este dispositivo legal é apenas um simples afastamento da suspensão de contagem dos prazos em férias; 3- Por outro lado, o nº 5 do art. 145º do CPC não se refere à contagem dos prazos, mas sim à possibilidade da prática de um acto nos terceiros dias úteis seguintes ao termo do prazo; 4- Pelo que deve ser aplicado ao presente processo; 5- Ao decidir de forma diferente violou o Meritíssimo Juiz "a quo" o disposto nos nºs 5 e 6 do art. 145º do CPC.
* * * Não foram apresentadas contra-alegações.
O Exmº Magistrado do Ministério Público emitiu parecer no sentido do improvimento do recurso por considerar que a sentença recorrida não merece qualquer censura.
Colhidos os vistos legais, cumpre decidir.
* * * Afigurando-se-nos que, face ao valor da causa, existe um óbice ao conhecimento do objecto do presente recurso, importa conhecer prioritariamente de tal questão.
Segundo o disposto no n° 4 do artigo 280° do C.P.P.T., aplicável ao caso vertente por se tratar de impugnação judicial deduzida em 4/10/02, «não cabe...
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