Decisões Sumárias nº 138/12 de Tribunal Constitucional (Port, 13 de Março de 2012
Magistrado Responsável | Cons. Joaquim de Sousa Ribeiro |
Data da Resolução | 13 de Março de 2012 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA Nº 138/2012
Processo n.º 109/12
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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 Leiria, em que é recorrente o Ministério Público e recorrido 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, interpretada no sentido de consagrar a responsabilidade subsidiária por coimas aplicadas à sociedade, efetivada através do mecanismo da reversão da execução fiscal contra os administradores e gerentes.
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Questão em tudo idêntica à do presente recurso foi decidida no Acórdão n.º 437/2011, de 03.10.2011, que julgou não inconstitucional o artigo 8.º, n.º 1, alíneas a) e b), do Regime Geral das Infrações Tributárias (RGIT), quando interpretado no sentido de que consagra uma responsabilidade pelas coimas que se efetiva 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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