{"id":35257,"date":"2019-01-15T15:14:25","date_gmt":"2019-01-15T15:14:25","guid":{"rendered":"https:\/\/trc.pt\/\/2019\/01\/15\/incidentes-processuais-anomalos-tributacao\/"},"modified":"2019-01-15T15:14:25","modified_gmt":"2019-01-15T15:14:25","slug":"incidentes-processuais-anomalos-tributacao","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/incidentes-processuais-anomalos-tributacao\/","title":{"rendered":"Incidentes processuais an\u00f3malos. Tributa\u00e7\u00e3o"},"content":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_35257\" class=\"pvc_stats all  \" data-element-id=\"35257\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p style=\"text-align: justify;\"> \t<strong>INCIDENTES PROCESSUAIS AN\u00d3MALOS.&nbsp;TRIBUTA\u00c7\u00c3O<br \/> \tAPELA\u00c7\u00c3O N\u00ba<\/strong> 125\/07.1GAVZL-G.C1<br \/> \t<strong>Relator: <\/strong>MARIA TERESA ALBUQUERQUE<br \/> \t<strong>Data do Acord\u00e3o: <\/strong>11-12-2018<br \/> \t<strong>Tribunal: <\/strong>TRIBUNAL JUDICIAL DA COMARCA DE VISEU \u2013 JU\u00cdZO COMP. GEN\u00c9RICA DE O. FRADES<br \/> \t<strong>Legisla\u00e7\u00e3o:<\/strong> ART\u00ba 7\u00ba, N\u00ba 8 DO RCP.<br \/> \t<strong>Sum\u00e1rio: <\/strong><\/p>\n<ol>\n<li style=\"text-align: justify;\"> \t\tIncidentes an\u00f3malos s\u00e3o incidentes que se op\u00f5em aos normais, constituindo, por isso, em \u00faltima an\u00e1lise, ocorr\u00eancias estranhas ao desenvolvimento da lide, como o refere o n\u00ba 8 do art 7\u00ba do RCP.<\/li>\n<li style=\"text-align: justify;\"> \t\tTais incidentes devem ser tributados segundo os princ\u00edpios que regem a condena\u00e7\u00e3o em custas, o que significa que devendo ser tributados aquando do respectiva impulso, quando o n\u00e3o tenham sido em fun\u00e7\u00e3o da sua extraneidade, dever\u00e3o s\u00ea-lo a final.<\/li>\n<li style=\"text-align: justify;\"> \t\tN\u00e3o sendo, em princ\u00edpio, admiss\u00edvel reconven\u00e7\u00e3o na a\u00e7\u00e3o especial declarativa em que se tenha convolado uma injun\u00e7\u00e3o, tendo o Requerido reconvindo, e obrigando, por isso, ao cumprimento do contradit\u00f3rio das partes relativamente \u00e0 admissibilidade desse procedimento, bem como a que viesse a sobre ele a incidir espec\u00edfica aprecia\u00e7\u00e3o jurisdicional, deu origem a um incidente\/procedimento an\u00f3malo, pelo que deve ser tributado os termos do art 7\u00ba\/4 e 8 e Tabela II anexa ao RCP.<\/li>\n<li style=\"text-align: justify;\"> \t\tA taxa sancionat\u00f3ria excepcional corresponde a uma san\u00e7\u00e3o com a natureza de penalidade, pr\u00f3xima da que decorre da litig\u00e2ncia de m\u00e1 f\u00e9, e por isso deve entender-se como n\u00e3o abrangida pelo apoio judici\u00e1rio.<\/li>\n<li style=\"text-align: justify;\"> \t\tTal taxa justifica-se por raz\u00f5es de moraliza\u00e7\u00e3o e normaliza\u00e7\u00e3o da actividade processual e para obstar \u00e0 litig\u00e2ncia imponderada ou irreflectida das partes nos tribunais.<\/li>\n<li style=\"text-align: justify;\"> \t\tN\u00e3o \u00e9 censur\u00e1vel ao ponto de merecer condena\u00e7\u00e3o em taxa sancionat\u00f3ria excepcional a dedu\u00e7\u00e3o de reconven\u00e7\u00e3o em a\u00e7\u00e3o declarativa em que se convolou a injun\u00e7\u00e3o, quando a Requerente admitiu ter um d\u00e9bito para com os Requeridos e estar a exercer direito de reten\u00e7\u00e3o da quantia correspondente ao mesmo.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"> \t<a href=\"http:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/09671867b7823bc580258383004f928d?OpenDocument\" target=\"_blank\" rel=\"noopener noreferrer\">Consultar texto integral<\/a><\/p>\n<p> \t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_35257\" class=\"pvc_stats all  \" data-element-id=\"35257\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p>INCIDENTES PROCESSUAIS AN\u00d3MALOS.&nbsp;TRIBUTA\u00c7\u00c3O APELA\u00c7\u00c3O N\u00ba 125\/07.1GAVZL-G.C1 Relator: MARIA TERESA ALBUQUERQUE Data do Acord\u00e3o: 11-12-2018 Tribunal: TRIBUNAL JUDICIAL DA COMARCA DE<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[230],"tags":[],"_links":{"self":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/35257"}],"collection":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/comments?post=35257"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/35257\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=35257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=35257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=35257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}