- Início
- Livros E Revistas
- Do Processo de Contra-Ordenação Fiscal
- Do Processo Judicial De Contra-Ordenação
Aplicação da coima pelo dirigente do serviço tributário e outras entidades
| Autor | Helder Martins Leitão |
| Cargo do Autor | Advogado |
| Páginas | 97-99 |
Page 97
Até aqui visitamos, na tramitação contra-ordenacional,
* registo e autuação de documentos
* investigação e instrução
* notificação do arguido
* defesa do arguido,
chegando, agora, finda a produção de prova, a
[ GR¡FICO EM ARQUIVO ADJUNTO ]
Para que o dirigente do serviço tributário aplique a coima, importa:
* caiba em sua competência
* n/ sanções acessórias
- quando não, a aplicação da coima, caberá a outra entidade tributária.
É o dirigente do serviço tributário que remeterá o respectivo processo para a entidade tributária considerada competente para aplicação da coima.
Sendo que esta pode, por seu turno, delegar em funcionários qualificados a competência para a aplicação da coima ou para o arquivamento do respectivo processo. 157
Page 98
Suponha-se, agora, que há concurso de contra-ordenações, em que, concomitantemente, o conhecimento caiba ao dirigente do serviço tributário e a outras entidades tributárias - qual a competente para aplicação da coima?
E a resposta é: a outra entidade tributária. Para aqui não voltarmos diremos de pronto: as sanções aplicadas às contra-ordenações em concurso são sempre cumuladas materialmente e ocorre concurso de contra-ordenações quando o mesmo agente tiver praticado várias contra-ordenações.
Voltando atrás, concretamente, ao ponto em que se falou da incompetência do dirigente do serviço tributário para aplicação da coima, caso em que este remeterá o processo contra-ordenacional à entidade tributária competente.
Por ser pertinentíssima a pergunta: como se estabelece a repartição de competências?
Assim:
[ GR¡FICO EM ARQUIVO ADJUNTO ]
Page 99
E, assim:
[ GR¡FICO EM ARQUIVO ADJUNTO ]
-------------------
[157] - Sim, porque a decisão pode não ser a aplicação de qualquer coima, antes o...
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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