Acórdão nº 0832/09 de Supremo Tribunal Administrativo (Portugal), 01 de Março de 2010
Magistrado Responsável | LÚCIO BARBOSA |
Data da Resolução | 01 de Março de 2010 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam, em conferência, na Secção de Contencioso Tributário do Supremo Tribunal Administrativo: 1. A FAZENDA PÚBLICA, notificada do acórdão proferido nestes autos, veio pedir a sua reforma quanto a custas.
Alegou o seguinte: 1. Na parte final do Acórdão ora notificado, a fls ... , foi o ora recorrente condenado em custas.
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Ora, os presentes autos constituem um processo de intimação para passagem de certidão que, por força do disposto no n. 1 do art. 146° do CPPT, é regulado pelos artigos 104° e segs. do CPTA.
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Deste modo está isento de custas, nos termos da al. b) do n. 2 do art. 73°-C do Código das Custas Judiciais, aprovado pelo DL n. 224-A/96, de 26/11, com a redacção dada pelo DL 324/2003, de 27/12.
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Acresce que, aquele Código das Custas é o aplicável aos presentes autos, uma vez que o presente processo iniciou-se em 17/02/09 e o novo Regulamento das Custas Processuais, aprovado pelo DL 34/08, de 26/02, apenas se aplica aos processos iniciados após 20/04/09, atentas as alterações introduzidas pelo art. 156º da Lei n. 64-A/2008, de 31/12.
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Deve, pois, o presente Acórdão, ser reformado quanto à condenação em custas do recorrente, uma vez que o processo de intimação para a passagem de certidão goza, nos termos da lei, de uma isenção objectiva de custas.
Termos pelos quais e, com o douto suprimento de V. Exªs, deve o presente Acórdão ser reformado, na parte em que condena em custas a recorrente devendo, assim, constar que o presente processo está isento de custas.
Não houve contra-alegações.
Foi dada vista ao MP, defendendo o EPGA que a pretensão da recorrente deve ser deferida.
Foram colhidos os vistos legais.
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