Acórdão nº 01257/17 de Supremo Tribunal Administrativo (Portugal), 31 de Janeiro de 2018
Magistrado Responsável | ISABEL MARQUES DA SILVA |
Data da Resolução | 31 de Janeiro de 2018 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção de Contencioso Tributário do Supremo Tribunal Administrativo:- Relatório - 1 – A Fazenda Pública recorre para este Supremo Tribunal da sentença do Tribunal Administrativo e Fiscal de Almada, de 26 de Setembro de 2017, que julgou procedente a reclamação judicial deduzida por A…………., com os sinais dos autos, contra o despacho do Chefe do Serviço de Finanças de Almada 2 que lhe indeferiu o pedido de apensação de nove execuções fiscais contra si revertidas, anulando o acto reclamado, para o que apresentou as seguintes conclusões: A) O ora Reclamante, deduziu Reclamação, nos termos dos artigos 276.º e 277.º, ex vi 257.º n.º 7, todos do Código de Procedimento e de Processo Tributário (CPPT), do despacho, proferido em 24-01-2017, da Ex.ma Chefe do Serviço de Finanças (SF) de Almada 2, que indeferiu o pedido de apensação dos processos n.ºs 3212201201065890; 3212201301079999; 3212201301085557; 3212201301083554; 3212201301083333; 3212201301095790: 3212201301084666; 3212201301074369 e 3212201301085115.
B) Alegando, em resumo útil, que: 1. Em 22/12/2014, apresentou petição na qual, para além de requerer a nulidade das citações, também requereu, nos termos do artigo 179.º do Código de Procedimento e Processo Tributário (CPPT), a apensação daquelas execuções; 2. Através do ofício n.º 714, de 23-02-2015, do Serviço de Finanças de Almada 2, lhe foi comunicado que, de acordo com o n.º 3, do artigo 179.º do CPPT, a apensação não terá lugar sempre que possa prejudicar a eficácia das execuções; 3. Por discordar de tal posição, o ora reclamante deduziu a presente reclamação; 4. Foi proferida sentença, no Tribunal Administrativo e Fiscal de Almada – Processo n.º 1514/15.3BEALM, que julgou a reclamação procedente; 5. Por não se conformar com a decisão proferida no TAF de Almada, o Representante da Fazenda Pública...
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