Acórdão nº 0435/03 de Supremo Tribunal Administrativo (Portugal), 03 de Dezembro de 2003
| Magistrado Responsável | ALMEIDA LOPES |
| Data da Resolução | 03 de Dezembro de 2003 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
Com fundamento na natureza de taxa do tributo pago e em invalidade da autoliquidação, A..., com sede na Estrada ..., nº ..., Queluz de Baixo, 2745-555 Barcarena, deduziu impugnação judicial do acto de autoliquidação da taxa incidente sobre a comercialização de produtos de saúde, relativa ao mês de Julho de 2000, no montante de 2.229.830$00, paga pela guia de depósito nº 013/1993/2000.
Por sentença de fls. 372 e seguintes, o 4º Juízo do Tribunal Tributário de Lisboa anulou a autoliquidação impugnada.
Desta sentença a Fazenda Pública recorreu para este STA, tendo apresentado as suas alegações e conclusões de fls. 389 e seguintes.
A impugnante contra-alegou a folhas 403 e seguintes.
No seu parecer, o Mº Pº suscitou a necessidade de se fazer um reenvio prejudicial ao TJCE.
Corridos os vistos cumpre decidir.
Este STA já se pronunciou várias vezes sobre as questões que vêm postas no recurso. Assim, no acórdão de 4.6.03 proferido no Recurso nº 61/03-30, este STA concluiu que...
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