Acórdão nº 8181/14.0BCLSB de Tribunal Central Administrativo Sul, 09 de Junho de 2021
Magistrado Responsável | MÁRIO REBELO |
Data da Resolução | 09 de Junho de 2021 |
Emissor | Tribunal Central Administrativo Sul |
Acordam em conferência na Secção de Contencioso Tributário do Tribunal Central Administrativo Sul: Nos presentes autos de recurso interposto pelo Exmo. Representante da Fazenda Pública, contra a sentença proferida pelo MMo juiz do TT de Lisboa que julgou procedente a impugnação deduzida por H.........., Lda contra as liquidações adicionais de IVA e juros compensatórios dos anos de 1995 e 1996, foi proferido acórdão por este TCAS que negou provimento ao recurso, confirmou a sentença recorrida e condenou a AT nas respetivas custas.
Notificada do acórdão, a RECORRENTE AT pediu a reforma quanto a custas, alegando, para o efeito, que tendo os presentes autos sido instaurados em 2001, não deve ser condenada em custas, por delas estar isenta, aplicando-se o CCJ (Código das Custas Judiciais) aprovado pelo Decreto-Lei n.º 224-A/96, de 26/11, na redação anterior às alterações introduzidas pelo Decreto-Lei n.º 324/03, de 27/12, dado que estas só se aplicam aos processos instaurados após a sua entrada em vigor, de acordo com o disposto no art.º 14º deste último diploma.
O Exmo. Procurador-Geral Adjunto neste TCA pronunciou-se pelo deferimento do pedido.
Efetivamente dos autos resulta que a douta petição inicial deu entrada na Repartição de Finanças do 3º bairro de Lisboa em 18/10/1999 e o processo foi autuado em 8/11/2001.
Nos termos do disposto no artigo 3.º do Regulamento das Custas dos Processos Tributários (DL 29/98, de 11 de fevereiro), regime de custas anterior à vigência do DL n.º 324/2003, de 27 de dezembro, a Fazenda Pública estava isenta de custas nos processos de natureza...
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