- Início
- Livros E Revistas
- Do Processo de Contra-Ordenação Fiscal
- Do Processo Judicial De Contra-Ordenação
Arquivamento do processo
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 101-102 |
Page 101
Continuamos a apreciar, a comentar, o processo contra-ordenacional em sua vertente administrativa.
Com seu desprezo pela solenidade e pelo formalismo que, lá mais para trás, lhe imputamos.
Se agora e aqui se relançam tais características, sem esquecer ainda uma outra, a da celeridade, é para termos como consequência óbvia, a possibilidade de arquivamento dos autos por órgão que não o Ministério Público.
Pois é:
ocorrendo causa extintiva do procedimento ou havendo dúvidas fundadas sobre os factos constitutivos da contra-ordenação que não seja possível suprir, a entidade competente para o seu conhecimento arquiva o processo,
todavia,
o arquivamento será comunicado nos primeiros 10 dias 160 de cada trimestre ao superior hierárquico da entidade com competência para conhecer da contra-ordenação, podendo aquele ordenar o prosseguimento do processo de contra-ordenação.
Foi a forma encontrada pelo legislador para refrear, censurar e apreciar a verdadeira causa 161 do arquivamento.
E para que tamanha formalidade não constitua tão-somente uma expressão estatística, é que o superior hierárquico pode ordenar o prosseguimento do processo contra-ordenacional.
Como quer que seja, a decorrer do acima apontado, só adentro de determinado condicionalismo é que pode ocorrer arquivamento.
Page 102
A saber:
[ GR¡FICO EM ARQUIVO ADJUNTO ]
-----------------------
[160] - Mas não...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Do Processo de Contra-Ordenação Fiscal
- Do Processo Judicial De Contra-Ordenação
- Fase administrativa
- Competência para a instauração e instrução
- Registo e autuação dos documentos
- Investigação e instrução
- Notificação do arguido
- Defesa do arguido/meios de prova
- Apreensão de bens
- Indícios de crime tributário
- Antecipação do pagamento da coima
- Aplicação da coima pelo dirigente do serviço tributário e outras entidades
- Arquivamento do processo
- Requisitos da decisão que aplica a coima
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