Decisões Sumárias nº 676/11 de Tribunal Constitucional (Port, 15 de Dezembro de 2011
Magistrado Responsável | Cons. Ana Guerra Martins |
Data da Resolução | 15 de Dezembro de 2011 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA Nº 676/2011
Processo n.º 843/11
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Secção
Relatora: Conselheira Ana Guerra Martins
I RELATÓRIO
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O presente recurso vem interposto pelo Ministério Público, com natureza obrigatória, ao abrigo do artigo 280º, n.º 5 da CRP e dos artigos 70º, n.º 1, alínea g) e 72º, n.º 3, ambos da LTC, da sentença proferida pelo Tribunal Administrativo e Fiscal de Aveiro , em 18 de Fevereiro de 2011 (fls. 50 a 64) que julgou inconstitucional a norma contida no art. 8º do Regime Geral das Infracções Tributárias, quando interpretada no sentido de consagrar uma responsabilização subsidiária que se efectiva através do mecanismo da reversão da execução fiscal contra as pessoas nele indicadas (fls. 63).
Cumpre, então, apreciar e decidir.
II FUNDAMENTAÇÃO
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Por força do n.º 1 do artigo 78º-A da LTC, o Relator pode proferir decisão sumária quando a questão alvo de apreciação se revista de simplicidade, designadamente, por já ter sido objecto de decisão anterior pelo Tribunal Constitucional.
Sucede que a questão de constitucionalidade, ora em apreço, foi, no passado dia 03 de Outubro de 2011, alvo de um Acórdão o Acórdão n.º 437/11 (disponível in http://www.tribunalconstitucional.pt) deste Tribunal, reunido em formação plenária, o qual decidiunão julgar inconstitucional o artigo 8.º, n.º 1, alíneas a) e b), do RGIT, quando interpretado no sentido de que consagra uma...
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