Decisões Sumárias nº 511/11 de Tribunal Constitucional (Port, 13 de Outubro de 2011
Magistrado Responsável | Cons. Pamplona Oliveira |
Data da Resolução | 13 de Outubro de 2011 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 511/2011
Processo n.º 297/11
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Secção
Relator: Conselheiro Carlos Pamplona de Oliveira
Por sentença de 16 de Março de 2011, o Tribunal Administrativo e Fiscal de Loulé decidiu julgar inconstitucional a norma do artigo 8.º do RGJT, ao determinar que os administradores são subsidiariamente responsáveis pelas multas ou colinas aplicadas às pessoas colectivas, pelo concluiu "pela procedência da presente Oposição e pela extinção da execução fiscal" movida contra A.
Houve recurso, directo para o Tribunal Constitucional, interposto pelo Ministério Público ao abrigo da alínea a) do n.º 1 do artigo 70º da LTC. O recurso foi recebido, importando decidir se deve prosseguir.
Acontece que o Plenário do Tribunal Constitucional, face a jurisprudência divergente das suas secções, decidiu, no Acórdão n.º 437/11 de 3 de Outubro, não julgar inconstitucional a norma do artigo 8.º n.º 1, alíneas a) e b), do RGIT, quando interpretado no sentido de que consagra uma...
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