Decisões Sumárias nº 523/11 de Tribunal Constitucional (Port, 14 de Outubro de 2011
Magistrado Responsável | Cons. Vítor Gomes |
Data da Resolução | 14 de Outubro de 2011 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 523/2011
Processo n.º 391/11
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Secção
Relator: Conselheiro Vítor Gomes
DECISÃO SUMÁRIA
Recorrente: Ministério Público
Recorrido : A.
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Por sentença de 3 de Fevereiro de 2011, o Tribunal Administrativo e Fiscal de Aveiro recusou aplicação, por violação dos princípios constitucionais da culpa, da igualdade e da proporcionalidade, à norma do artigo 8.º do Regime Geral das Infracções Tributárias (RGIT), aprovado pela Lei n.º 15/2001, de 5 de Junho, interpretado com o sentido de que aí se consagra uma responsabilização subsidiária pelas coimas que se efectiva através do mecanismo da reversão da execução fiscal contra gerentes e administradores da sociedade devedora.
O Ministério Público interpôs recurso obrigatório desta decisão, nos termos dos artigos 70.º, n.º 1, alínea a) e 72.º, n.º 3, da Lei n.º 28/82, de 15 de Novembro (LTC).
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Sucede que, pelo Acórdão n.º 437/11, disponível em www.tribunalconstitucional.pt, tendo ponderado todos os argumentos que determinaram a decisão recorrida quanto à questão de constitucionalidade, o Plenário do Tribunal Constitucional decidiu não julgar inconstitucional a norma que é objecto do presente recurso.
É este entendimento que, quanto à questão de constitucionalidade, aqui se reitera.
3. A fundamentação da sentença recorrida é de duvidoso sentido quanto a saber se, além do claro juízo de inconstitucionalidade, a decisão tem um outro fundamento por si só suficiente para conduzir ao mesmo resultado. Com efeito, não está excluído que para o tribunal a quo o regime legal exija a prova da culpa por parte...
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