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Apreensão de bens
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 83-85 |
Page 83
O tema é forte, impõe respeito, mesmo receio, cheira a confisco. 137
Como assim, justifica-se, plenamente, a dedicação monopolista da presente alínea.
Ocorrem situações tais que permitem - por legalmente admissível - a apreensão de bens.
[ GRÁFICO EM ARQUIVO ADJUNTO ]
De notar que o disposto neste texto normativo vale, igualmente, para os meios de transporte utilizados na prática das contra-ordenações, quando a mercadoria objecto da infracção consista na parte de maior valor relativamente à restante mercadoriaPage 84 transportada e desde que esse valor líquido de imposto exceda euros 3.750,00 salvo quando se prove que a utilização foi efectuada sem o conhecimento e sem a negligência dos seus proprietários.
As armas e demais instrumentos utilizados na prática das contra-ordenações ou que estiverem destinados a servir para esse efeito, serão igualmente apreendidos, salvo se se provar que a utilização foi efectuada sem o conhecimento e sem a negligência dos seus proprietários.
Prendendo-se com o vazado antecedente:
Dispõe o art. 1.º do Decreto-Lei n.º 45/89, de 11/2, que todos os bens em circulação susceptíveis de ser objecto de transmissão nos termos do art. 3.º do C.I.V.A., deverão ser acompanhados de dois exemplares de documentos de transporte.
Ora, a falta de emissão ou de imediata exibição do documento de transporte, implica, ipso facto, para além das respectivas penalidades, a apreensão de bens em circulação, bem como, dos veículos que os transportam, nos termos do n.º 14, do art. 13.º do supra mencionado Dec.-Lei n.º 45/89.
A apreensão constará de auto de notícia lavrado na altura da verificação, sendo os bens apreendidos "entregues a um fiel depositário, de abonação correspondente ao valor provável" daqueles, "salvo se puderem ser removidos, sem inconveniente, para qualquer depósito público".
Explicam Alfredo Sousa e José Paixão 139 que se tiver sido instaurado processo pela contra-ordenação do art. 13.º, n.º 1, do Dec.-Lei supra aludido (art. 3.º, n.º 1 do Dec.-Lei n.º 20/A/90), com base em auto de notícia sem que tenha sido efectuada a apreensão por qualquer razão, pode esta vir a ser ordenada na pendência do processo.
Cabe à "entidade competente para aplicação da coima", ordenar a apreensão. Para os mesmos autores, afigura-se-lhes aplicável também à apreensão o regime dos seguintes artigos do Dec.-Lei n.º 45/89:
- art. 13.º, n.º 15 (venda antecipada dos bens apreendidos, quando sujeitos a deterioração ou depreciação);
-...
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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