Instauração
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 21-25 |
Page 21
O objecto do presente trabalho é, concretamente, o processo de contra-ordenação fiscal.
E, portanto, é sobre ele que nos iremos debruçar daqui para diante. A secção antecedente preparou esta e as ulteriores. Particularmente, quando se andou à volta do conceito de contra-ordenação e se procedeu à respectiva seriação.
Então, a partir dos conhecimentos adquiridos pode-se, desde logo, afirmar: o processo de contra-ordenação é o adequado para aplicação das coimas e das sanções acessórias ínsitas nas leis tributárias ou em quaisquer outros que atribuam às autoridades fiscais competências para o conhecimento das respectivas infracções.
Coimas e sanções acessórias, são, pois, as punições que podem ser decretadas por decisão culminando o processo de contra-ordenação.
Aconselhável será, portanto, definir coima e sanção acessória, para além de alguma divagação sobre uma e outra, a-propósito vinda.
O vocábulo coima entronca no latim calumnia, consistindo em uma pena pecuniária.
Historicamente, filia-se na multa imposta aos que deixavam entrar gados em terra alheia, sobretudo, quando ocasionadores de danos nos frutos.
Mas também multa aplicada aos que se faziam transportar em besta muar ou sendeiro; 29 devendo antes andar a cavalo.
Page 22
Se o contrário não resultar da lei, as coimas aplicáveis às pessoas colectivas, sociedades, ainda que irregularmente constituídas ou outras entidades fiscalmente equiparadas podem elevar-se até ao valor máximo de:
- euros 110,00, em caso de dolo;
- euros 30,000, em caso de negligência.
Se o contrário não resultar da lei, as coimas aplicáveis às...
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