Acórdão nº 0251/08 de Supremo Tribunal Administrativo (Portugal), 28 de Janeiro de 2009
Data | 28 Janeiro 2009 |
Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
Acordam no Pleno da Secção de Contencioso Tributário do Supremo Tribunal Administrativo: I - A..., com os sinais dos autos, notificado do acórdão deste Pleno proferido nos presentes autos em 22/10/2008, e não se conformando com a sua condenação em custas, por a considerar manifestamente excessiva, vem agora requerer a reforma daquele quanto às custas aplicadas, pedindo que estas sejam fixadas em montante justo e equilibrado.
O Exmo. Magistrado do MP junto deste Tribunal emite parecer no sentido de que tal requerimento deve ser indeferido.
Cumpre decidir, nada a tal obstando.
II - No acórdão reformando foi o ora requerente condenado nas custas devidas, por ter sido indeferida a sua reclamação, fixando-se a taxa de justiça em 15 (quinze) UCs (artigos 16.º, n.º 1, e 18.º do CCJ).
É lícito a qualquer das partes requerer a reforma do acórdão quanto a custas (artigos 669.º, n.º 1, alínea b), 716.º e 732.º do CPC).
A fixação da taxa de justiça no acórdão reformando teve em conta o disposto nos artigos 16.º, n.º 1 e 18.º do CCJ, de acordo com os quais, nas reclamações para a conferência, a taxa de justiça é fixada pelo juiz em função da sua complexidade, do valor da causa, do processado a que deu causa ou da sua natureza manifestamente dilatória, entre 1 UC e 20 UC.
Alega o requerente não ter qualquer interesse dilatório mas apenas sindicar o mérito da questão o mais profundamente possível.
Sucede que não é apenas esse item a considerar na fixação da taxa de justiça devida, mas também a complexidade e o valor da causa e o processado a que deu...
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