Acórdão nº 0782/06 de Supremo Tribunal Administrativo (Portugal), 29 de Novembro de 2006
Magistrado Responsável | LÚCIO BARBOSA |
Data da Resolução | 29 de Novembro de 2006 |
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, suscitou a resolução de um conflito negativo de competência territorial entre os Srs. Juízes dos Tribunais Administrativos e Fiscais de Viseu e Lisboa.
Ambos atribuíam mutuamente a competência (negando a própria) para conhecer de um recurso contencioso, em que são recorrentes A… e Outro, e recorrido o Subdirector-Geral das Contribuições e Impostos.
Notificadas as autoridades em conflito para se pronunciarem, apenas o fez o Mm. Juiz do TAF de Viseu, defendendo a posição que assumira.
O EPGA junto deste Supremo Tribunal defende ser o TAF de Lisboa o competente.
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 tributário da...
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