Acórdão nº 00876/14.4BEBRG de Tribunal Central Administrativo Norte, 17 de Setembro de 2015
Magistrado Responsável | Vital Lopes |
Data da Resolução | 17 de Setembro de 2015 |
Emissor | Tribunal Central Administrativo Norte |
ACORDAM EM CONFERÊNCIA NA SECÇÃO DO CONTENCIOSO TRIBUTÁRIO DO TRIBUNAL CENTRAL ADMINISTRATIVO NORTE 1 – RELATÓRIO T…, S.A., recorre da sentença proferida em reclamação judicial pelo Tribunal Administrativo e Fiscal de Braga na parte em que não julgou prescritas as dívidas exequendas do processo n.º2348201001068520.
Com a interposição do recurso, apresentou alegações e formulou as seguintes «Conclusões: A nulidade da sentença e ampliação da matéria de facto julgada provada.
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A sentença é nula por omissão de pronúncia quanto aos factos essenciais para a decisão da causa que abaixo se requer sejam aditados, invocados pela reclamante.
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A sentença é nula por omissão de pronúncia quanto à aplicação do prazo de prescrição da dívida exequenda de 5 anos, prevista no aludido art. 40º do DL 155/92, de 28 de Julho, e 310º alínea d) do CC e pela não aplicação desse regime.
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A sentença é nula por não julgado provado ou não provado, entre outras os seguintes factos essenciais para a boa decisão da causa, que tem de ser julgados provados e aditados à matéria de facto julgada provada, com base nos documentos juntos aos autos, designadamente da certidão do PEF, sem prejuízo de outros factos que sejam considerados essenciais para o julgamento da prescrição a aditar pelo Venerando Tribunal Central Administrativo Norte, atendendo que se trata duma questão de conhecimento oficiosas: C.1) A quantia exequenda respeita a dívidas de reembolso dum crédito da Direção Geral do Tesouro derivado dos contratos de financiamento juntos aos autos, celebrados em 20/12/1984 e 05/12/1985, que previam, entre o mais...
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