Decisões Sumárias nº 175/11 de Tribunal Constitucional (Port, 14 de Março de 2011
Magistrado Responsável | Cons. Vítor Gomes |
Data da Resolução | 14 de Março de 2011 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 175/2011
Processo n.º 202/11
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Secção
Relator: Conselheiro Vítor Gomes
DECISÃO SUMÁRIA
Recorrente: Ministério Público
Recorrido: A., Lda.
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O Ministério Público interpôs recurso, ao abrigo dos artigos 70.º, n.º 1, alínea a) e 72.º, n.ºs 1, alínea a) e 3 da Lei n.º 28/82, de 15 de Novembro, do acórdão do Supremo Tribunal Administrativo (Pleno 2ª Secção Tributária) que recusou a aplicação à norma constante do § 7º da Portaria n.º 234/97, de 4 de Abril, e, consequentemente, julgou procedente a impugnação, anulando a liquidação impugnada.
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A questão que é objecto de presente recurso foi já objecto de apreciação pelo Plenário do Tribunal Constitucional no acórdão n.º 176/10, publicado no Diário da República, II Série, de 28 de Junho de 2010, aliás seguido no acórdão recorrido.
Nesse acórdão decidiu-se julgar organicamente inconstitucional, por violação dos artigos 103.º, n.º 2, e 165.º, n.º 1, alínea i), da Constituição (na sua numeração actual), a norma do § 7.º da Portaria n.º 234/97, de 4 de Abril, na medida em que responsabiliza os proprietários ou os responsáveis legais pela exploração dos postos autorizados para a venda ao público do gasóleo colorido e marcado pelo pagamento do ISP resultante da diferença entre a taxa do imposto...
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