Acórdão nº 016/10.9BELLE de Supremo Tribunal Administrativo (Portugal), 23 de Outubro de 2019
Magistrado Responsável | ISABEL MARQUES DA SILVA |
Data da Resolução | 23 de Outubro de 2019 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam no Pleno da Secção de Contencioso Tributário do Supremo Tribunal Administrativo:- Relatório -Notificada do nosso Acórdão do passado dia 3 de Julho, proferido nos presentes autos, veio a recorrida Autoridade Tributária e Aduaneira – AT requerer a respectiva reforma quanto a custas, no sentido de contemplar a dispensa de pagamento da taxa de justiça.
Invoca a recorrente, em síntese, que tendo em conta que o valor da causa - €952.330,00 - e atento ao comportamento processual irrepreensível que adoptou se justifica a requerida dispensa.
Com dispensa de vistos, dada a simplicidade da questão, vêm os autos à Conferência.
Cumpre apreciar e decidir.
Da dispensa do pagamento do remanescente da taxa de justiça.
Dispõe o n.º 7 do artigo 6.º do RCP que: «Nas causas de valor superior a €275 000, o remanescente da taxa de justiça é considerado na conta a final, salvo se a especificidade da situação o justificar e o juiz de forma fundamentada, atendendo designadamente à complexidade da causa e à conduta processual das partes, dispensar o pagamento».
Entende-se, com a requerente, que no caso dos autos se justifica a requerida dispensa do remanescente da taxa de justiça, atendendo ao valor da causa – €952.330,00 -, e ao comportamento processual irrepreensível que adoptou.
Entendemos que se justifica a requerida dispensa, fundamentalmente atendendo ao facto de a decisão de mérito adoptada pelo Acórdão reformando ser meramente remissiva para Acórdão do Pleno da...
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