Decisões Sumárias nº 606/11 de Tribunal Constitucional, 14 de Novembro de 2011
Data | 14 Novembro 2011 |
Órgão | http://vlex.com/desc1/2000_01,Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 606/2011
Processo n.º 760/11
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Secção
Relator: Conselheiro Carlos Pamplona de Oliveira
Nos termos do n.º 1 do artigo 78.º-A da Lei do Tribunal Constitucional, decide-se:
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No Tribunal Administrativo e Fiscal de Aveiro, A., deduziu oposição, na qualidade de responsável subsidiária, no processo de execução fiscal nº ., instaurado pela Fazenda Pública contra B., Lda., CF nº ., para cobrança de coima referente a 2006, no montante global de 301,13.
Por sentença de 7 de Abril de 2011 o tribunal julgou procedente a oposição, dela absolvendo a oponente, declarando extinta a execução contra ela em relação aos créditos fiscais resultantes da coima e legais acréscimos em que a devedora principal fora condenada. Para esse efeito, teve por «inconstitucional a norma do artigo 8.º do RGIT, quando interpretada no sentido de consagrar uma responsabilização subsidiária que se efectiva através da reversão da execução fiscal contra as pessoas nele indicadas».
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Houve recurso ao abrigo da alínea a) do n.º 1 do artigo 70º da Lei n.º 28/82 de 15 de Novembro (LTC), que foi admitido com subida imediata e efeito devolutivo.
3. Cumpre apreciar. Constitui objecto do presente caso a norma constante do artigo 8.º do Regime Geral das Infracções Tributárias (RGIT), aprovado pela Lei n.º 15/2001, de 5 de Junho, no segmento relativo à responsabilidade subsidiária dos administradores...
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