Acórdão nº 01243/04 de Supremo Tribunal Administrativo (Portugal), 04 de Maio de 2005
Magistrado Responsável | LÚCIO BARBOSA |
Data da Resolução | 04 de Maio de 2005 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam, em conferência, na Secção de Contencioso Tributário do Supremo Tribunal Administrativo: 1. O Exmº.
Procurador-Geral Adjunto, em exercício de funções junto deste Supremo Tribunal Administrativo, suscitou 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.
As autoridades em conflito nada disseram.
O EPGA junto deste Supremo Tribunal defende que não há conflito, pois a decisão do Mm. Juiz do TAF de Lisboa (que foi quem primeiramente decidiu a questão da competência), e que transitou em julgado, resolveu a questão.
Colhidos os vistos legais, cumpre decidir.
Vejamos.
Pese embora o lúcido e esclarecido parecer do EPGA, o certo é que ambas as decisões, aqui em crise, transitaram em julgado. Pelo que, a nosso ver, há conflito.
Importa assim decidir a questão colocada à consideração deste Supremo Tribunal.
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 - 1ª 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...
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