Decisões Sumárias nº 505/11 de Tribunal Constitucional (Port, 11 de Outubro de 2011
Magistrado Responsável | Cons. João Cura Mariano |
Data da Resolução | 11 de Outubro de 2011 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA Nº 505/2011
Processo n.º 608/11
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Secção
Relator: Conselheiro João Cura Mariano
DECISÃO SUMÁRIA
Relatório
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veio deduzir oposição, nos termos dos artigos 203.º e seg., do Código de Procedimento e de Processo Tributário (CPPT), no processo de execução fiscal no qual foi citado para efectuar o pagamento da quantia de 1.291,14, por reversão das dívidas da sociedade B., Limitada, à Fazenda Nacional, relativa ao pagamento de coimas.
Foi proferida sentença em 17-5-2011 pelo Tribunal Administrativo e Fiscal de Leiria que julgou procedente a oposição e julgou extinta a execução contra a opoente, com fundamento na desaplicação, por inconstitucionalidade, do disposto no artigo 8.º do Regime Geral das Infracções Tributárias, quando 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 os gerentes e administradores da sociedade devedora.
O Ministério Público recorreu desta sentença, nos termos do artigo 70.º, n.º 1, a), da Lei do Tribunal Constitucional, na parte em que efectuou a recusa acima aludida.
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Fundamentação
É objecto do presente recurso a interpretação normativa do artigo 8.º, do RGIT, 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 os gerentes e administradores da sociedade devedora.
Esta interpretação do artigo 8.º, do RGIT, não* foi julgada inconstitucional pelo Plenário do Tribunal Constitucional, pelo Acórdão n.º 437/2011 (acessível em...
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