Acórdão nº 9354/16.6BCLSB de Tribunal Central Administrativo Sul, 30 de Setembro de 2019
Magistrado Responsável | ISABEL FERNANDES |
Data da Resolução | 30 de Setembro de 2019 |
Emissor | Tribunal Central Administrativo Sul |
Acordam, em conferência, nesta 1ª Sub-Secção do Contencioso Tributário do Tribunal Central Administrativo Sul 1- RELATÓRIO F…..– C…., Ldª, com os demais sinais dos autos, veio deduzir impugnação judicial contra a liquidação adicional de IRC relativa ao exercício de 1992.
Por sentença de 25 de Setembro de 2015, o TT de Lisboa julgou parcialmente procedente a impugnação judicial.
Inconformada com o assim decidido, a representante da Fazenda Pública, interpôs recurso para este Tribunal Central Administrativo Sul que, por acórdão proferido em 22 de Maio de 2019 julgou improcedente o recurso, mantendo na ordem jurídica a decisão recorrida, tendo condenado a Recorrente em custas.
Não conformada com o assim decidido vem a Fazenda Pública requerer a reforma do acórdão quanto a custas com o fundamento de que a impugnação judicial deu entrada em 24/10/1996 pelo que, atenta tal data e a legislação então em vigor quanto a custas, está isenta das mesmas.
O DMMP pronunciou-se no sentido do deferimento do pedido de reforma quanto a custas.
DECIDINDO: Assiste inteira razão à reclamante. Só por lapso se inseriu no acórdão a sua condenação em custas já que é exacto que a presente impugnação foi autuada em 24/10/1996 (vide carimbo aposto a fls. 2 do 1º Volume) ou seja...
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