Decisões Sumárias nº 111/11 de Tribunal Constitucional (Port, 15 de Fevereiro de 2011
Data | 15 Fevereiro 2011 |
Órgão | http://vlex.com/desc1/2000_01,Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 111/2011
Processo n.º 59/11
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Secção
Relator: Conselheiro Vítor Gomes
DECISÃO SUMÁRIA
Recorrente: Ministério Público
Recorrido: A., Lda.
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O acórdão de 5 de Novembro de 2010, do Tribunal Central Administrativo Norte, desaplicou, por considerá-la inconstitucional, a norma do §7 da Portaria n.º 234/97, na medida em que responsabiliza os proprietários ou os responsáveis legais pela exploração dos postos de abastecimento pelo pagamento da diferença de ISP nos casos em que efectuam abastecimentos sem darem cumprimento às disposições que obrigam à utilização dos cartões de microcircuito em todos os abastecimentos.
O Ministério Público interpôs recurso deste acórdão, ao abrigo dos artigos 70.º, n.º 1, alínea a), 71.º, n.º 1, 72.º, n.ºs 1, alínea a) e 3 e 75.º-A, nº 1, da Lei n.º 28/82, de 15 de Novembro (LTC), com vista à apreciação da (in)constitucionalidade da referida norma.
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Verifica-se que o acórdão recorrido seguiu o entendimento que fez vencimento no acórdão n.º 176/10, do Plenário deste Tribunal, publicado no Diário da República, II Série, de 28 de Junho de 2010 e disponível também em www.tribunalconstitucional.pt.
Com efeito, nesse acórdão decidiu-se julgar organicamente inconstitucional, por violação dos artigos 103.º, n.º 2, e 165.º, n.º 1, alínea i), da Constituição (na sua numeração actual), a norma do § 7.º da Portaria n.º 234/97, de 4 de Abril, na medida em que responsabiliza os proprietários ou os responsáveis legais pela...
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