Acórdão nº 00407/04 de Tribunal Central Administrativo Norte, 30 de Junho de 2005
Magistrado Responsável | Fonseca Carvalho |
Data da Resolução | 30 de Junho de 2005 |
Emissor | Tribunal Central Administrativo Norte |
Não se conformando com o despacho do Juiz do Tribunal Tributário de 1ª Instância do Porto que considerando que a causa versando apenas questão de direito dispensava a inquirição de testemunhas veio o oponente A.. dele interpor recurso para o TCAN concluindo assim as suas alegações : Não houve contra alegações O Mº Pº pronuncia-se pela improcedência do recurso Colhidos os vistos cumpre decidir Foi a seguinte matéria de facto que o Tribunal considerou no seu despacho: A) Dá-se aqui por reproduzido o teor do despacho de folhas 44 .
Perante a decisão constante do processo a folhas 44 veio o oponente interpor recurso desta decisão para o TCA pedindo que o agravo tivesse efeito meramente devolutivo e devendo o mesmo subir com o primeiro que depois dele interposto houvesse de subir imediatamente Todavia a Mº juiz muito embora considerasse que o agravo tinha efeito meramente devolutivo decidiu que o mesmo tivesse subida imediata ao abrigo dos artigos 280 a 282 e 286/2 do CPT Mas se bem reparamos o recurso assim entendido ou seja como agravo de subida imediata acaba por não ter objecto Efectivamente se bem atentarmos no disposto no artigo 734 do CPC constatamos que aos agravos aí contemplados é fixada subida imediata pela simples razão de os mesmo respeitarem a matéria que se prende ou com a decisão tomada ou porque se trata de impedimentos a essa tomada de decisão ou porque contende com a competência absoluta do tribunal ou porque a sua retenção os tornaria absolutamente inúteis : No caso dos autos nada disso sucede Aqui o que procura é saber se a inquirição dispensada...
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