Acórdão nº 1747/14.0BELRS de Tribunal Central Administrativo Sul, 25 de Março de 2021
Magistrado Responsável | MÁRIO REBELO |
Data da Resolução | 25 de Março de 2021 |
Emissor | Tribunal Central Administrativo Sul |
Acordam em conferência na Secção de Contencioso Tributário do Tribunal Central Administrativo Sul: No âmbito dos presentes autos de recurso de contra ordenação, a Fazenda Pública, notificada do acórdão proferido em 5/11/2020, no qual foi condenada em custas, requer a sua reforma quanto a custas.
Alega, em síntese, que pese embora a FP não beneficie de qualquer isenção no pagamento de custas no âmbito dos processos judiciais tributários, o mesmo não sucede com os processo de contra ordenação, cuja tributação é regulada, em primeira linha, pelos normativos constantes dos arts. 92º a 94º do RGCO de onde decorre que não são devidas taxa de justiça nem custas pela AT.
O Exmo. PGA nada opôs ao requerido.
Cumpre apreciar e decidir.
Afigura-se-nos que o Exmo. Representante da Fazenda Pública tem razão, em consonância, aliás, com a doutrina do STA proferida em vários acórdãos Cfr. os acs do STA . n.º 0496/17.1BELLE nº 0702/17 de 18-11-2020, 13-09-2017, respetivamente.
.
Com efeito, por força do disposto no art. 66º do RGIT, as custas em processo de contraordenação tributária regem-se pelo RCPT. Porém, este diploma foi revogado pelo nº 6 do art. 4° do DL n° 324/2003, de 27/12, com exceção das normas sobre atos da fase administrativa do processo.
Assim, é aplicável subsidiariamente, por força do art. 66º do RGIT, o regime de custas constante do RGCO (aprovado pelo Decreto-Lei n.º 433/82, de 27/10).
Neste diploma, o art. 94º/3 apenas prevê a condenação do arguido em...
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