Acórdão nº 0845/11.6BEPNF de Supremo Tribunal Administrativo (Portugal), 26 de Janeiro de 2022
Data | 26 Janeiro 2022 |
Órgão | http://vlex.com/desc1/1541_01,Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção de Contencioso Tributário do Supremo Tribunal Administrativo: A……….., LDA., Recorrente nos autos à margem referenciados e neles já melhor id., tendo sido notificada do douto acórdão de fls., nos termos do disposto no artigo 285.º do CPPT, vem dele apresentar RECLAMAÇÃO PARA A CONFERÊNCIA, nos termos e para os efeitos do disposto no artigo 125.º do CPPT e nos termos do artigo 615.º, n.º 1, al. b) e 608.º, nº 2 do CPC, o que faz nos seguintes termos: Foi impetrado pela sociedade Recorrente o reconhecimento e declaração de prescrição da dívida tributária objeto do presente processo.
A prescrição é, aliás, de conhecimento oficioso no processo de execução fiscal, artigo 175º do Código de Processo e Procedimento Tributário.
CONCLUSÃO: -A Recorrente impetrou a declaração de prescrição da dívida exequenda; -A prescrição é, nos termos do artigo 175.º do CPPT, aliás, de conhecimento oficioso; -Não se pronunciaram os doutos Conselheiros sobre tal alegação.
-Ocorre a nulidade da decisão por omissão de pronúncia, nos termos do art.º 615.º, n.º 1, al. b), do CPC, quando o juiz deixe de se pronunciar sobre questões que devia apreciar e que não se encontrem prejudicadas pela solução dada a outras.
Termos em que se requer que, revogando o despacho proferido seja corrigido ou aperfeiçoado por outro com pronúncia sobre a impetrada declaração de prescrição.
Decidindo dir-se-á: Nos termos do disposto no artigo 285, n.º 1 do CPPT, o recurso excecional de revista para o Supremo Tribunal Administrativo só pode ser admitido quando esteja em causa a apreciação de uma questão que, pela sua...
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