Acórdão nº 01569/03 de Supremo Tribunal Administrativo (Portugal), 12 de Janeiro de 2005
Magistrado Responsável | BRANDÃO DE PINHO |
Data da Resolução | 12 de Janeiro de 2005 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
Acordam na Secção do Contencioso Tributário do STA: Segundo se mostra de fls. 372 e segts., a arguida A… foi declarada falida por sentença de 08/10/2004, do 3° juízo cível do Tribunal Judicial da Comarca de Guimarães.
Pelo que o Ex.mº magistrado do Ministério Público promove se declare a extinção do respectivo procedimento judicial, já que "a dissolução de sociedade comercial, por declaração de falência, equivale à morte do infractor, para efeitos de perseguição contra-ordenacional".
E, na verdade, assim se tem entendido, tanto na jurisprudência como na doutrina.
O art. 141°, n.° 1, al. e) do CSC refere como caso de dissolução imediata da sociedade e consequente extinção a respectiva declaração de falência pelo que tem sido equiparada à morte do infractor singular para efeitos daquela extinção - arts. 193° do CPT e 61° do RGIT.
Cfr. os Ac'd do STA de 26/02/2003 rec. 1891/02, 21/01/2003 rec. 1895/02, 03/11/1999 rec. 24.046 e 15/06/2000 rec. 25.000.
É que essa parece ser a única solução harmónica com os fins específicos que justificam a sanção: repressão e prevenção, que não de obtenção de receitas para a Administração Tributária.
Cfr. Alfredo de Sousa e J. Paixão, CPT Anotado, 3 edição, pág. 410 e Jorge de Sousa, CPPT...
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