Acórdão nº 0577/04 de Supremo Tribunal Administrativo (Portugal), 17 de Novembro de 2004
Magistrado Responsável | VÍTOR MEIRA |
Data da Resolução | 17 de Novembro de 2004 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
O Município de Matosinhos/Serviços Municipalizados de Água e Saneamento veio requerer a reforma das custas em que foi condenado pelo acórdão deste Supremo Tribunal Administrativo de fls. 238 a 244 invocando o benefício de isenção de custas à data da interposição do recurso, isenção que entende haver sido abolida apenas pelo DL 324/03 de 27 de Novembro, inaplicável à situação em concreto.
O Exmo Magistrado do Ministério Público pronunciou-se pelo deferimento do requerido.
Efectivamente o artigo 2º do CCJ (Código das Custas Judiciais) aprovado pelo DL 224-A/96 de 26 de Novembro contempla a isenção de custas das autarquias locais, situação que desapareceu com o novo CCJ aprovado pelo DL 324/03.
Aquele normativo não tinha porém aplicação no contencioso administrativo e tributário pois que existia nesta jurisdição uma Tabela de Custas própria que consagrava no seu artigo 2º as isenções subjectivas. Mas mesmo nos termos deste normativo as Câmaras Municipais só estavam isentas como autoridades recorridas, como autoras de actos administrativos (tributários), em relação às impugnações contenciosas dos administrados. O que estava na origem de tal isenção era o exercício de poderes de autoridade por parte das autarquias locais pois só em relação a tais...
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