Acórdão nº 01038/14.6BEBRG de Tribunal Central Administrativo Norte, 29 de Outubro de 2015
Magistrado Responsável | M |
Data da Resolução | 29 de Outubro de 2015 |
Emissor | Tribunal Central Administrativo Norte |
Acordam, em conferência, os Juízes que compõem a Secção de Contencioso Tributário do Tribunal Central Administrativo Norte: T…, SA (recorrente), notificado do acórdão deste Tribunal Central Administrativo Norte, proferido nos presentes autos em 28 de Maio de 2015 que julgou nula a sentença recorrida e determinou a anulação do despacho reclamado, requereu a sua reforma quanto à condenação em custas, julgando-se o recurso sem custas e condenando-se a Fazenda Pública nas custas da reclamação em primeira instância.
Alegou, no essencial, que o acórdão ao anular a sentença de primeira instância é também anulada a condenação em custas aí proferida. Logo, a Recorrente/Recorrente apesar de obter vencimento de causa fica prejudicada porquanto não havendo condenação em custas na primeira instância, não poderá requerer as custas de parte a que legalmente tem direito.
A condenação em custas deverá fazer a distinção entre as custas do recurso e as custas da primeira instância, declarando sem custas no recurso e condenando a Fazenda Pública nas custas de primeira instância.
Notificada do requerimento apresentado, a Fazenda Pública nada disse.
A Exma. Procuradora-Geral Adjunta emitiu esclarecido parecer concluindo pelo deferimento do pedido.
Com dispensa de vistos, dada a simplicidade da questão, cumpre decidir.
A norma do artigo 527º do CPC, preceitua em matéria de custas o seguinte: “1 - A decisão que julgue a ação ou algum dos seus incidentes ou recursos condena em custas a parte que a elas houver dado causa ou, não havendo vencimento da ação, quem do processo tirou proveito.
2 - Entende-se que dá causa às custas do processo a parte vencida, na proporção...
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