Decisões Sumárias nº 291/11 de Tribunal Constitucional (Port, 17 de Maio de 2011
Data | 17 Maio 2011 |
Órgão | http://vlex.com/desc1/2000_01,Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 291/2011
Processo n.º 356/11
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Secção
Relator: Conselheiro José Borges Soeiro
Decisão Sumária nos termos do artigo 78.º-A, n.º 1, da Lei n.º 28/82, de 15 de Novembro
I Relatório
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O Exmo. Magistrado do Ministério Público junto do Tribunal Administrativo e Fiscal de Aveiro interpôs recurso obrigatório, para o Tribunal Constitucional, ao abrigo do artigo 70.º, n.º 1, alínea a) da Lei do Tribunal Constitucional, da decisão naquele proferida dado que recusou a aplicação do artigo 8.º do RGIT, com fundamento em inconstitucionalidade, quando interpretado no sentido de que consagra ou autoriza uma responsabilização subsidiária por coimas aplicadas à sociedade, que se efectiva através do mecanismo da reversão da execução fiscal contra os administradores e gerentes..
Cumpre decidir.
II Fundamentação
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Profere-se decisão sumária ex vi artigo 78.º-A, n.º 1, da LTC, por se tratar de questão já decidida por este Tribunal. Com efeito, sobre a questão de constitucionalidade que se perfila nos autos, foi proferido, pela 1.ª Secção, o Acórdão n.º 35/2011, disponível em www.tribunalconstitucional.pt.
Aí se decidiu não julgar inconstitucional a norma do n.º 1 do artigo 8º do Regime Geral das Infracções...
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