Acórdão nº 394/13.8BEALM de Tribunal Central Administrativo Sul, 11 de Março de 2021
Magistrado Responsável | ANA CRISTINA CARVALHO |
Data da Resolução | 11 de Março de 2021 |
Emissor | Tribunal Central Administrativo Sul |
Acordam, em conferência, os Juízes que compõem a Secção de Contencioso Tributário do Tribunal Central Administrativo Sul I – RELATÓRIO A FAZENDA PÚBLICA, notificada do Acórdão proferido nos autos veio, ao abrigo do disposto nos artigos 616.º e 666.º do C.P.C., aplicável por força do disposto no artigo 2º., al. e), do C.P.P.T., requerer a sua reforma quanto a custas.
Alega, em síntese, que o acórdão concedeu total provimento ao recurso apresentado, julgando improcedente a oposição à execução fiscal, contudo condenou em custas o recorrido apenas na 1ª instância, por não ter apresentado contra-alegações.
Considera a requerente que, tendo ela obtido ganho de causa, as custas deveriam ser suportadas, em ambas as instâncias, pelo recorrido e não apenas em 1ª instância.
Conclui a Fazenda Pública que «o segmento decisório quanto à responsabilidade por custas merece ser reformado, por outro que condene o Recorrido na totalidade das custas processuais, ou seja, deve ser alterada a condenação em custas no sentido infra proposto: Onde se lê: “Custas pelo Recorrido apenas na 1ª instância por não ter apresentado contra alegações.”.
Deve ler-se: Custas pelo Recorrido.» A parte contrária foi notificada, nada tendo dito.
O Exmo. Procurador-Geral Adjunto junto deste Tribunal Central pronunciou-se no sentido da procedência do pedido de reforma.
Com dispensa dos vistos, vêm os autos à conferência.
* Dispõe o artigo 527.º do Código de Processo Civil (CPC): «1. A decisão que julgue a acção ou algum dos seus incidentes ou recursos condena em custas a parte que a delas houver dado causa ou, não havendo vencimento da acção, quem do processo tirou proveito.
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Entende-se que dá causa às custas do processo a parte vencida, na proporção em que...
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