Acórdão nº 01114/16 de Supremo Tribunal Administrativo (Portugal), 04 de Outubro de 2017
Magistrado Responsável | ANA PAULA LOBO |
Data da Resolução | 04 de Outubro de 2017 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Recurso JurisdicionalDecisão recorrida – Tribunal Administrativo e Fiscal do Porto Julgou a oposição procedente, por falta de fundamentação do despacho de reversão.
Acordam nesta Secção do Contencioso Tributário do Supremo Tribunal Administrativo: A Representante da Fazenda Pública, veio ao abrigo do disposto no art.º 616.º, n.º 1 e 666.º, n.º 1, ambos do Código de Processo Civil requerer a reforma quanto a custas em virtude de, tendo embora o recurso sido julgado parcialmente procedente, a sentença ter sido revogada na parte que havia declarado a extinção da execução e, por isso a FP não dever suportar qualquer parte das custas.
A sentença recorrida havia julgado que o despacho de reversão não estava suficientemente fundamentado, e, por isso, anulou-o, declarando que o órgão de execução fiscal só depois de analisada a prova oferecida poderia efectuar um válido despacho de reversão, anulando-o. Para além disso, declarou extinta a execução.
Em sede de recurso a FP insurgiu-se contra as duas decisões de nulidade do despacho de reversão e de extinção da execução, tendo o recurso obtido provimento apenas quanto à segunda questão.
Significa isso que, no momento não há despacho válido de reversão, sendo ainda possível que ele venha a ser produzido, e, nessa medida não podia ser declarada a extinção da execução.
O acórdão sob reforma...
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