Decisões Sumárias nº 529/11 de Tribunal Constitucional (Port, 18 de Outubro de 2011
Magistrado Responsável | Cons. Carlos Fernandes Cadilha |
Data da Resolução | 18 de Outubro de 2011 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA Nº 529/2011
Processo n.º 712/11
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Secção
Relator: Conselheiro Carlos Fernandes Cadilha
Decisão sumária (artigo 78º-A da Lei do Tribunal Constitucional)
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O Tribunal Administrativo e Fiscal de Aveiro, por sentença de 27 de Abril de 2011 proferida nos autos de oposição deduzida por A., ora recorrido, à execução contra si revertida e originariamente instaurada, para cobrança de dívidas relativas a IVA e coimas, contra «B., Lda.», decidiu recusar a aplicação da norma do n.º 1 do artigo 8º do Regime Geral das Infracções Tributárias (RGIT), «quando interpretada no sentido de que consagra uma responsabilidade subsidiária pelas coimas que se efectiva através do mecanismo da reversão da execução fiscal contra os gerentes e administradores da sociedade devedora», por violação do princípio da intransmissibilidade das penas, consagrado no artigo 30º, nº 3, da Constituição da República Portuguesa (CRP), julgando, por isso, «extinta a execução contra o oponente quanto às dívidas provenientes de coimas.
O Ministério Público, considerando ter havido lugar, nesse aresto, à recusa de aplicação, por inconstitucionalidade, da norma do artigo 8º do RGIT, no mencionado sentido interpretativo, dele interpôs recurso obrigatório para o Tribunal Constitucional, ao abrigo da alínea a) do n.º 1 do artigo 70º da Lei do Tribunal Constitucional (LTC).
O Tribunal recorrido, por despacho de 20 de Junho de 2011, admitiu o recurso.
Cumpre apreciar e decidir.
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A questão de constitucionalidade que constitui objecto do presente recurso foi recentemente apreciada pelo Tribunal Constitucional, no Acórdão n.º 437/11, tirado em plenário, no...
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