- Início
- Livros E Revistas
- Do Processo de Contra-Ordenação Fiscal
- Do Processo Judicial De Contra-Ordenação
Investigação e instrução
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 67-68 |
Page 67
Efectuado o registo e autuação dos documentos, se quisermos, iniciado o processo contra-ordenacional, segue-se a investigação e instrução.
Aquela e esta orientadas pelo dirigente do serviço tributário competente. Mas, será sempre assim?
Não, porque, o auto de notícia levantado em obediência ao requisitório a que páginas atrás fizemos referência, 112 dispensa a investigação e instrução do processo de contra-ordenação, 113 sem prejuízo da obtenção de outros elementos indispensáveis para a prova da culpabilidade do arguido ou para demonstrar a sua inocência.
E da actuação do dirigente do serviço tributário competente? Desde logo, fica obrigado a reger-se pelo princípio da legalidade, que torna ilegal todo e qualquer acto da administração tributária 114 que se insubordine à lei e aos princípios satélites daquele: igualdade, proporcionalidade, justiça, imparcialidade. 115
Daí, deverem ser praticadas todas as diligências e recolhidas as provas tendentes à demonstração da existência dos factos contra-ordenacionais (acções e omissões), à determinação dos seus autores e respectiva responsabilidade.
O que, no fundo, significa que a administração tributária, não pode, perante o conhecimento de factos indiciadores 116 de contra-ordenações (e, por maioria dePage 68 razão, de crimes fiscais) decidir-se pela não instauração do respectivo processo ou, muito menos, instaurado este e provados os factos (ou ainda sem haver concluído pela sua não comprovação), abster-se de aplicar a sanção correspondente, perdoando por mero critério de oportunidade.
----------------------
[112] - Concretamente, na alínea D, da Parte I.
[113] - Presunção legal juris tantum.
[114] - Na actuação dos seus agentes, obviamente.
[115] - Para mais desenvolvimentos veja-se o trabalho do autor "Dos Princípios Básicos em Processo Civil", fazendo parte, com o n.º 23, da Colecção Nova Vademecum.
[116] - Idem pé-de-página 113.
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Do Processo de Contra-Ordenação Fiscal
- Do Processo Judicial De Contra-Ordenação
- Fase administrativa
- Competência para a instauração e instrução
- Registo e autuação dos documentos
- Investigação e instrução
- Notificação do arguido
- Defesa do arguido/meios de prova
- Apreensão de bens
- Indícios de crime tributário
- Antecipação do pagamento da coima
- Aplicação da coima pelo dirigente do serviço tributário e outras entidades
- Arquivamento do processo
- Requisitos da decisão que aplica a coima
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