Decisões Sumárias nº 541/11 de Tribunal Constitucional (Port, 19 de Outubro de 2011
Magistrado Responsável | Cons. Joaquim de Sousa Ribeiro |
Data da Resolução | 19 de Outubro de 2011 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA nº 541/2011
Processo n.º 200/11
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Secção
Relator: Conselheiro Joaquim de Sousa Ribeiro
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Nos presentes autos, vindos do Tribunal Administrativo e Fiscal de Braga, em que é recorrente o Ministério Público e recorrida A., foi interposto recurso obrigatório, ao abrigo da alínea a) do n.º 1 do artigo 70.º da Lei do Tribunal Constitucional (Lei n.º 28/82, de 15 de Novembro, com as alterações posteriores, adiante designada LTC), da sentença daquele tribunal na parte em que recusou a aplicação, com fundamento em inconstitucionalidade, da norma do artigo 8.º do RGIT, interpretado no sentido de que ali se prevê a responsabilidade subsidiária por coimas, efectivada através do regime da reversão fiscal contra as pessoas ali mencionadas.
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Questão em tudo idêntica à do presente recurso foi recentemente decidida no Acórdão n.º 437/2011, de 03.10.2011, que decidiu não julgar inconstitucional o artigo 8.º, n.º 1, alíneas a) e b), do Regime Geral das Infracções Tributárias (RGIT), quando interpretado no sentido de que consagra uma responsabilidade pelas coimas que se efectiva pelo mecanismo da reversão da execução fiscal, contra gerentes ou administradores da sociedade devedora.
Assim, por aplicação desta jurisprudência, fixada por maioria do Plenário do...
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