Acórdão nº 860/15 de Supremo Tribunal Administrativo (Portugal), 20 de Junho de 2018
Magistrado Responsável | PEDRO DELGADO |
Data da Resolução | 20 de Junho de 2018 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção do Contencioso Tributário do Supremo Tribunal Administrativo Rectificação de erro material nos termos do artº 614º, nº 1 do Código de Processo Civil No Acórdão deste Tribunal de 30 de Maio de 2018, proferido a fls. 461/ 477 dos presentes foi cometido um lapso de impressão, no último parágrafo de fls. 16 e no primeiro de fls. 17, tendo sido omitida a frase «impugnação do acto de correcção do lucro tributável (art. 129.º, n.º 5, do CIRC). Trata-se de uma manifestação do referido princípio da impugnação unitária.
Ao contrário do que se sustenta na decisão sindicada no âmbito da impugnação judicial da liquidação poderão ser, como foram, invocados, não só qualquer ilegalidade ou erro praticado na liquidação, como também no procedimento destinado à prova do preço efectivo. Por isso, admite-se que no âmbito dessa impugnação judicial possa lançar mão de».
Trata-se de lapso de impressão a que não será alheio o facto do texto do Acórdão ter sido relatado simultaneamente com o texto do Acórdão 861/15, relatado na mesma data, interposto pela mesma recorrente e em que se tratava de questão idêntica.
Cumpre, pois, corrigir o referido lapso.
Nestes termos, em conformidade com o n.° 1 do artigo 614.° do Código de Processo Civil, acordam os juízes da Secção de Contencioso Tributário do Supremo Tribunal Administrativo, em rectificar o lapso de escrita verificado nos seguintes termos: Onde consta: «Assim as ilegalidades desse procedimento, que a própria lei equipara ao pedido de revisão da matéria colectável fixada por métodos...
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