Acórdão nº 0283/02 de Supremo Tribunal Administrativo (Portugal), 29 de Maio de 2002
Magistrado Responsável | FONSECA LIMÃO |
Data da Resolução | 29 de Maio de 2002 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
A..., inconformado com a sentença do Mº Juiz do T. T. de 1ª Instância de Braga, que se absteve de conhecer do mérito da oposição, por não vir alegado fundamento válido, daquela interpôs recurso para este S.T.A., terminando as suas alegações com a formulação de um quadro conclusivo onde, para além do mais, afirma: "O ora recorrente foi citado para os termos do processo executivo através do ofício n° 5 921, de 2001.04.18, sendo que a apresentação da oposição ocorreu em tempo (conclusão II).
O recorrente, tal como será do conhecimento da Administração Fiscal, nem sequer esteve colectado, no período em causa, como comerciante em nome individual " (conclusão IV).
O Ex.mo Magistrado do Mº Pº, junto deste S.T.A ., opinou pela incompetência deste S.T.A. para o conhecimento do recurso, porquanto nas conclusões acima referidas se afirmam factos não estabelecidos nem levados em conta na decisão recorrida.
Notificadas as partes para, a este propósito se pronunciarem, apenas o fez o recorrente, admitindo que o recurso não versa apenas matéria de direito.
Corridos os vistos, cumpre decidir, começando por conhecer da questão suscitada pelo Mº Pº, pois que logra prioridade.
Confrontadas as conclusões atrás referidas com a peça recorrida desde logo resulta ser esta omissa quanto às questões de saber se o ora recorrente foi citado para a execução através do ofício 5...
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