Acórdão nº 0116/15.9BEAVR de Supremo Tribunal Administrativo (Portugal), 09 de Dezembro de 2021
Magistrado Responsável | SUZANA TAVARES DA SILVA |
Data da Resolução | 09 de Dezembro de 2021 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam, em conferência, na Secção do Contencioso Tributário do Supremo Tribunal Administrativo: I – Relatório 1 – Por Acórdão datado de 27 de Outubro de 2021 acordaram os juízes da Secção do Contencioso Tributário deste Supremo Tribunal Administrativo em negar provimento ao recurso interposto pela Fazenda Pública, da sentença do Tribunal Administrativo e Fiscal de Aveiro de 15 de Setembro de 2014, que julgou procedente a impugnação e anulou as liquidações de IRS e respectivos juros compensatórios, ordenando ainda a restituição do montante pago acrescido de juros indemnizatórios à taxa legal contados desde a data do pagamento indevido e até à emissão da competente nota de crédito. No mesmo acórdão foi a Recorrente condenada em custas.
2 – Por requerimento de 19 de Novembro de 2021 (fls. 466 e ss. do SITAF), veio a Fazenda Pública requerer a reforma daquele aresto quanto a custas, nos seguintes termos: “(…) [requer-se] que seja determinada A REFORMA QUANTO A CUSTAS, determinando-se, consequentemente, a dispensa do remanescente da taxa de justiça neste processo”.
3 - A Requerida não se pronunciou 4 - Cumpre apreciar e decidir, vindo o processo à conferência com dispensa de novos vistos.
II – Fundamentação Pediu a Fazenda Pública a reforma do acórdão quanto a custas, pretendendo que este Supremo Tribunal Administrativo use da faculdade prevista na segunda parte do n.º 7 do art. 6.º do RCP, de modo a determinar a dispensa do pagamento do remanescente da taxa de justiça.
É jurisprudência uniforme deste...
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