Acórdão nº 026482 de Supremo Tribunal Administrativo (Portugal), 20 de Março de 2002
Data | 20 Março 2002 |
Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção do Contencioso Tributário do STA: Vem o presente recurso jurisdicional, interposto por A..., do despacho do TT de 1ª Instância de Castelo Branco, proferido em 26/Jun/01, que julgou deserto o recurso que o mesmo interpusera do despacho que lhe rejeitara 1iminarmente a oposição deduzida contra a execução fiscal n° 0590-98/000033.7, do Serviço de Finanças do Concelho de Belmonte.
Fundamentou-se o despacho ora sub judice, em ser aqui aplicável o CPT - quer o artº 356° quer o artº 171° -, "com efeito preclusivo, de um modo ou outro: na falta de alegações ou na falta de declaração de alegar, o recurso será julgado deserto no tribunal recorrido." O Exmo magistrado do MP emitiu parecer no sentido de ser dado provimento ao recurso interposto a fls. 42, por o mesmo não estar deserto, uma vez que o recorrente ainda não foi notificado para alegações.
E, corridos os vistos legais, nada obsta à decisão.
Vejamos, pois: Como resulta dos autos, por despacho de fls. 35 e segts., foi liminarmente rejeitada a oposição.
Do qual, o opoente interpôs recurso para o STA, -fls. 42- nos termos dos art's 280º e 282º do CPPT .
Tal recurso foi todavia, julgado deserto, por despacho de fls. 44 visto reger aqui o CPT, sempre com efeito preclusivo: falta de alegações no tribunal a quo e da declaração da intenção de alegar no tribunal ad quem.
De que o opoente interpôs novo recurso para este tribunal - fls. 46 - referindo-se, desde logo que, "caso o Mtmo Juiz a quo mantenha o entendimento de que, "in casu" rege o Código de Processo Tributário" - do qual, com o devido respeito, discordamos -, declara-se que pretende alegar-se no...
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