Acórdão nº 0851/04 de Supremo Tribunal Administrativo (Portugal), 02 de Fevereiro de 2005
Magistrado Responsável | LÚCIO BARBOSA |
Data da Resolução | 02 de Fevereiro de 2005 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam, em conferência, na Secção de Contencioso Tributário do Supremo Tribunal Administrativo: 1. O Sr.
Procurador da República junto do Tribunal Administrativo e Fiscal de Loulé suscitou junto deste Supremo Tribunal a resolução de um conflito negativo de competência territorial entre os Srs. Juízes dos Tribunais Administrativos e Fiscais de Loulé e Lisboa (2º Juízo) Ambos atribuíam mutuamente a competência (negando a própria) para conhecer de um recurso contencioso, em que é recorrente A… e recorrido o Subdirector Geral dos Impostos.
Na sua resposta, o Mm. Juiz do TAF de Loulé manteve a sua posição.
Ao invés, o Mm. Juiz do TAF de Lisboa alterou a sua posição, reconhecendo ser o TAF de Lisboa o competente.
O EPGA junto deste Supremo Tribunal defende que a competência é do TAF de Lisboa.
Colhidos os vistos legais, cumpre decidir.
Vejamos.
À data da extinção dos tribunais tributários de 1ª Instância, o presente processo estava pendente no Tribunal Tributário de 1ª Instância de Lisboa (1º Juízo - 2ª Secção), Tribunal que era então territorialmente competente, como está reconhecido pacificamente nos autos.
Dispõe o n. 2 do art. 10º do DL n. 325/2003, de 29/12, que "os livros, processos e papéis findos, assim como os que se encontrem pendentes em cada tribunal tributário de 1ª instância, à data da respectiva extinção, transitam para o novo tribunal...
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