Acórdão nº 0892/02 de Supremo Tribunal Administrativo (Portugal), 30 de Outubro de 2002
Magistrado Responsável | MENDES PIMENTEL |
Data da Resolução | 30 de Outubro de 2002 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam, em conferência, na Secção de Contencioso Tributário do STA: A..., inconformado com a sentença do TT de 1ª Instância de Braga que julgou improcedente esta impugnação judicial por si deduzida, em 10 de Outubro de 2000, contra liquidação adicional de IRS relativo a 1997, no montante de esc. 73 644$00, dela interpôs, em 8 de Abril último, recurso para este STA.
O Mmº Juiz de Direito a quo admitiu o mesmo, no despacho de fls. 148.
Sucede que, nos termos do n.º 4 do artigo 280° do CPPT (diploma vigente desde 1 de Janeiro de 2000 - artigo 4° do DL n.º 433/99, de 26.X), não cabe recurso das decisões dos tribunais tributários de 1ª instância proferidas em processo de impugnação judicial quando o valor da causa não ultrapassar um quarto das alçadas fixadas para os tribunais judiciais de 1ª instância.
Uma vez que a alçada destes tribunais comuns foi fixada pelo n.º 1 do artigo 24° da Lei de Organização e Funcionamento dos Tribunais Judiciais (Lei n.º 3/99, de 13.I) em 750 000$00, a alçada dos tribunais tributários de 1ª instância era, no ano de 2000, de 187 500$00 - hoje, € 935,25.
Como assim, a sentença proferida no presente processo de impugnação judicial, com o valor de €...
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