Acórdão nº 0396/18 de Supremo Tribunal Administrativo (Portugal), 21 de Setembro de 2018
Magistrado Responsável | MADEIRA DOS SANTOS |
Data da Resolução | 21 de Setembro de 2018 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam, em apreciação preliminar, no Supremo Tribunal Administrativo: A………….., SA, veio requerer a reforma, quanto a custas, do acórdão de fls. 512 e s., datado de 26/4/2018, dizendo-se delas isenta «ex vi» do art. 4°, n.º 1, al. u), do RCP.
Não foi deduzida oposição.
Cumpre decidir.
Ainda no TAF de Coimbra, a ora requerente - que é, mesmo «quoad nomen», uma sociedade comercial – juntou aos autos o documento de fls. 326, comprovativo de que foi e é alvo de um processo de recuperação de empresas (art. 17°-C, n.º 4, do CIRE).
Daí que ela beneficie, realmente, da isenção de custas prevista no art. 4°, n.º 1, al. u), do RCP.
E, como vimos, os pressupostos de tal isenção já estavam comprovados nos autos aquando da prolação do...
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