Decisões Sumárias nº 615/13 de Tribunal Constitucional (Port, 29 de Outubro de 2013
Magistrado Responsável | Cons. Maria de Fátima Mata-Mouros |
Data da Resolução | 29 de Outubro de 2013 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA Nº 615/2013
Processo n.º 949/13
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Secção
Relatora: Conselheira Maria de Fátima Mata-Mouros
Decisão Sumária (artigo 78.º-A, n.º 1, da Lei n.º 28/82, de 15 de novembro)
Recorrente: Ministério Público
Recorrido: A.
I Relatório
1. Por sentença de 24 de junho de 2013 do Tribunal Administrativo e Fiscal de Coimbra, foi recusada a aplicação da norma do artigo 8.º, n.º 1 do Regime Geral das Infrações Tributárias (RGIT), por a mesma ter sido considerada materialmente inconstitucional.
2. O Exmo. Magistrado do Ministério Público junto do tribunal a quo, vem interpor o presente recurso ao abrigo do artigo 70.º, n.º 1, alínea a), da Lei de Organização, Funcionamento e Processo do Tribunal Constitucional (LTC), com fundamento em tal recusa.
Cumpre decidir.
II Fundamentação
3. Profere-se decisão sumária ex vi artigo 78.º-A, n.º 1, da LTC, por se tratar de questão já decidida por este Tribunal. Sobre a questão de constitucionalidade que se perfila nos autos, foi proferido, pelo Plenário, o Acórdão n.º 437/2011, disponível em www.tribunalconstitucional.pt.
Naquele acórdão decidiu-se não julgar inconstitucional o artigo 8.º, n.º 1 do RGIT, quando interpretado no sentido de que consagra uma responsabilidade pelas coimas que se efetiva pelo mecanismo da reversão da execução fiscal, contra gerentes ou administradores da sociedade devedora.
Também o Acórdão n.º 531/2011 do Plenário aplicou a mesma...
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