Decisões Sumárias nº 140/07 de Tribunal Constitucional (Port, 19 de Março de 2007
Magistrado Responsável | Cons. Pamplona Oliveira |
Data da Resolução | 19 de Março de 2007 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA n.º 140/07
Processo n.º 464/06
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Secção
Relator: Conselheiro Pamplona Oliveira
Em 7 de Fevereiro de 2006 foi proferida sentença no 2º Juízo do Tribunal Administrativo e Fiscal de Lisboa a julgar "procedente" a oposição deduzida por A. contra a execução, por reversão, referente a contribuições em dívida à Segurança Social relativas aos meses de Setembro de 1992 a Março de 2003, movida contra o oponente pela Fazenda Pública. Em consequência, a sentença anulou o despacho determinativo da reversão e declarou extinta a execução.
Para assim concluir, o Juiz julgou materialmente inconstitucionais "os artigos 23º e 24º da LGT e 160º do CPPT", com fundamento nos quais havia sido proferido o despacho que determinara a reversão, recusando, com esse fundamento, a sua aplicação ao caso concreto em análise.
O Ministério Público, com invocação da alínea a) do n.º 1 do artigo 70º da Lei n.º 28/82 de 15 de Novembro (LTC), recorreu desta decisão para o Tribunal Constitucional, e o recurso foi logo admitido com subida imediata e efeito suspensivo.
Cumpre apreciar.
O Tribunal Constitucional já decidiu, em plenário, a questão de inconstitucionalidade que substancia o presente recurso, embora tomando como referência um quadro normativo não inteiramente coincidente (em causa estavam os artigos 43.º alínea g), 239.º n.º 2, 13.º e 246.º n.º 1 do Código de Processo Tributário e 23.º n.º 1 da Lei Geral Tributária).
Fê-lo no Acórdão n.º 160/2007, ainda não publicado, mas já disponível em (www.tribunalconstitucional.pt), decidindo, ao contrário da posição tomada pelo tribunal recorrido, que as normas em análise – na parte em que permitem que, por despacho do Chefe de Serviço de Finanças, se efective a reversão no processo de execução fiscal contra...
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