Decisões Sumárias nº 307/12 de Tribunal Constitucional (Port, 12 de Junho de 2012
Data | 12 Junho 2012 |
Órgão | http://vlex.com/desc1/2000_01,Tribunal Constitucional (Port |
DECISÃO SUMÁRIA Nº 307/2012
Processo n.º 368/12
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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 25 de outubro de 2011 proferida nos autos de oposição deduzida por A. e B., ora recorridos, à execução contra si revertida e originariamente instaurada, para cobrança de coimas fiscais, contra «C., Lda.», decidiu recusar a aplicação da norma do n.º 1 do artigo 8º do Regime Geral das Infrações Tributárias (RGIT), «quando interpretada no sentido de que consagra uma responsabilidade subsidiária que se efetiva através da reversão da execução fiscal contra as pessoas nele indicadas», por violação do princípio da intransmissibilidade das penas, consagrado no artigo 30º, nº 3, da Constituição da República Portuguesa (CRP), e do disposto nos artigos 32.º, nºs. 2 e 10 da mesma Lei Fundamental, julgando, por isso, extinta a execução contra os oponentes, quanto às dívidas provenientes de coimas e despesas aplicadas à sociedade devedora.
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 7 de fevereiro de 2012, admitiu o recurso.
Cumpre apreciar e decidir.
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A questão de inconstitucionalidade que constitui objeto do presente recurso foi recentemente apreciada pelo Tribunal Constitucional, no Acórdão n.º...
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