Decreto-Lei n.º 158/90, de 17 de Maio de 1990
Decreto-Lei n.º 158/90 de 17 de Maio As normas jurídicas portuguesas existentes no âmbito das comparticipações financeiras do Fundo Social Europeu prevêem a restituição voluntária sempre que as mesmas não sejam utilizadas ou, sendo-o, sejam utilizadas para fins diferentes daqueles para que foram concedidas.
Portugal é, nos termos do direito comunitário, subsidiariamente responsável, perante a Comissão das Comunidades Europeias, pelo reembolso das comparticipações pagas e não utilizadas ou indevidamente aplicadas.
A natureza das verbas envolvidas impõe, assim, que as acções contenciosas conducentes à reposição daqueles subsídios, quando irregularmente utilizados, se processem no domínio da justiça fiscal. Isto, obviamente, sem prejuízo da responsabilidade criminal que, eventualmente, se verifique em cada situaçãoconcreta.
Este decreto-lei tem por objectivo fixar a instância processual competente, definir os títulos executivos necessários à propositura da acção e, ainda, graduar os créditos emergentes daquelas situações, em ordem a garantir o respectivo pagamento na concorrência de mais credores.
Assim: Nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º - 1 - Sempre que as entidades obrigadas à restituição de qualquer quantia recebida no âmbito das comparticipações do Fundo Social Europeu e do Estado Português não cumpram a sua obrigação no prazo estipulado, será a mesma realizada através de execução fiscal.
2 - O pedido de execução fiscal referido no número anterior, a promover pelo Ministério Público em representação do Estado Português, é instruído com os seguintes documentos, que servirão de título executivo para todos os efeitos legais: a) Cópia da notificação da decisão de aprovação do apoio financeiro em causa e da declaração da respectiva aceitação ou documento equivalente; b) Cópia das autorizações de pagamento emitidas pelo Departamento para os Assuntos do Fundo Social Europeu (DAFSE); c) Cópia...
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