Decisões Sumárias nº 67/12 de Tribunal Constitucional (Port, 07 de Fevereiro de 2012
Magistrado Responsável | Cons. Ana Guerra Martins |
Data da Resolução | 07 de Fevereiro de 2012 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA Nº 67/2012
Processo n.º 909/11
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Secção
Relatora: Conselheira Ana Guerra Martins
I RELATÓRIO
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O presente recurso vem interposto pelo Ministério Público, com natureza obrigatória, ao abrigo do artigo 280º, n.º 5 da CRP e dos artigos 70º, n.º 1, alínea g) e 72º, n.º 3, ambos da LTC, de despacho saneador proferido pela 2ª Unidade Orgânica do Tribunal Tributário de Lisboa, em 21 de setembro de 2011 (fls. 88 a 95) que julgou inconstitucional a norma extraída do artigo 8º do Regime Geral de Infrações Tributárias (RGIT), com fundamento em juízo de inconstitucionalidade proferido pelo Acórdão n.º 24/11, do Tribunal Constitucional.
Cumpre, então, apreciar e decidir.
II FUNDAMENTAÇÃO
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Por força do n.º 1 do artigo 78º-A da LTC, o Relator pode proferir decisão sumária quando a questão alvo de apreciação se revista de simplicidade, designadamente, por já ter sido objeto de decisão anterior pelo Tribunal Constitucional.
Sucede que a questão de constitucionalidade objeto dos presentes autos foi alvo do Acórdão n.º 437/11 do Tribunal Constitucional (disponível in http://www.tribunalconstitucional.pt), o qual, em Plenário, no passado dia 03 de outubro de 2011, decidiu não julgar inconstitucional a norma extraídado artigo 8.º, do Regime Geral das Infrações Tributárias aprovado pela Lei 15/2001, de 5 de junho, interpretado com o sentido de que aí se consagra uma responsabilização subsidiária pelas coimas que se efetiva através do mecanismo da reversão da execução fiscal contra...
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