Acórdão nº 0663/05 de Supremo Tribunal Administrativo (Portugal), 13 de Julho de 2005
Data | 13 Julho 2005 |
Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
Pelo Ministério Público junto deste Supremo Tribunal Administrativo foi requerida a resolução do conflito de competência territorial entre os Tribunais Administrativos e Fiscais de Lisboa e Loulé relativamente a um recurso contencioso de acto administrativo em matéria tributária.
Colhidos os vistos legais cumpre decidir.
Dispõe o artigo 26º nº2 alínea g) do ETAF que compete à Secção de Contencioso Tributário do Supremo Tribunal Administrativo o conhecimento dos conflitos de competência que se suscitem entre tribunais tributários. Embora ambos os tribunais tenham competência administrativa e tributária, a questão a decidir coloca-se em relação à competência para conhecer de actos administrativos em matéria tributária. Ambas as decisões transitaram em julgado.
Para declarar a sua incompetência o Sr. Juiz do Tribunal Administrativo e Fiscal de Lisboa invocou os artigos 97º nº2 do CPPT, 16º do CPTA, 50º do ETAF e mapa anexo ao DL 325/03 de 29 de Dezembro que redistribui os processos em virtude da criação de novos tribunais.
Está em causa o recurso de despacho do Subdirector-Geral dos Impostos relativo a um pedido de retorno à sua titularidade de um prédio inscrito na matriz. À data não estava ainda em vigor o CPTA, sendo-lhe por isso aplicáveis as normas da LPTA e do anterior ETAF. Nos termos conjugados dos artigos 62º nº1 al. e) e 63º nº1 deste diploma, os recursos de actos administrativos respeitantes a questões fiscais para cujo conhecimento não sejam competentes o Supremo Tribunal Administrativo e o Tribunal Central Administrativo, são da competência do tribunal da sede da autoridade que praticou o acto. Ora a sede dessa autoridade é, in casu, Lisboa.
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