Acórdão nº 01350/02 de Supremo Tribunal Administrativo (Portugal), 02 de Outubro de 2002
Data | 02 Outubro 2002 |
Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
A..., inconformado com a sentença, do Mº. Juiz do T.T. de 1ª. Instância do Porto, que lhe julgou improcedente a reclamação que havia deduzido, ao abrigo do disposto, conforme invoca, na secção XI do Capitulo II do Titulo IV do C.P.P.T., contra o despacho que contra si ordenou a reversão da execução, daquela interpôs recurso para este S.T.A., terminando as suas alegações com a formulação de um quadro conclusivo onde traduz a sua inconformação com o decidido.
Acontece, porém, que o mecanismo previsto nos artº 276° e seguintes do C.P.P.T., como proficientemente argumenta Jorge Lopes de Sousa (C.P.P.T., anotado, 3ª. Ed., pág. 1159 e seguintes) não é adequado à impugnação do despacho que ordena a reversão da execução.
E isto porque, para além do mais o despacho da reversão não afecta os direitos e interesses legítimos do executado ou de terceiro, assim saindo da previsão do artº 276° do C.P.P.T..
Na verdade, tais direitos ou interesses, como salienta o citado Autor, só são atingidos pelos ulteriores termos com os actos de apreensão de bens.
Assim sendo, é a oposição à execução fiscal o meio processual adequado para os revertidos impugnaram a legalidade do despacho que ordena a reversão (v. Autor e ob. Cit. Pág. 1161).
Porém, o erro na forma do processo determina, por força dos artºs 97° n° 3 da L.G.T. e 98° n° 4 do C.P.P.T., a convolação do processo na forma adequada.
Para o efeito, não ocorrem razões de caducidade que a...
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