Decisões Sumárias nº 500/13 de Tribunal Constitucional (Port, 20 de Setembro de 2013
Magistrado Responsável | Cons. João Cura Mariano |
Data da Resolução | 20 de Setembro de 2013 |
Emissor | Tribunal Constitucional (Port |
DECISÃO SUMÁRIA N.º 500/2013
Processo n.º 681/13
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Secção
Relator: Conselheiro João Cura Mariano
Relatório
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veio deduzir oposição, nos termos dos artigos 203.º e seg., do Código de Procedimento e de Processo Tributário (CPPT), no processo de execução fiscal no qual foi citada para efetuar o pagamento da quantia de 800,10 por reversão das dívidas da sociedade Decorações de Interiores B., Limitada, à Fazenda Nacional, relativa ao pagamento de coimas.
Foi proferida sentença em 22 de janeiro de 2013 pelo Tribunal Administrativo e Fiscal do Porto que julgou procedente a oposição e julgou extinta a execução contra a opoente, com fundamento na desaplicação, por inconstitucionalidade, do disposto no artigo 8.º, n.º 1, do Regime Geral das Infrações Tributárias.
O Ministério Público recorreu desta sentença, nos termos do artigo 70.º, n.º 1, a), da Lei do Tribunal Constitucional, na parte em que efetuou a recusa acima aludida.
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Fundamentação
É objeto do presente recurso a norma constante do artigo 8.º, n.º 1, do RGIT, na parte em que consagra uma responsabilização subsidiária pelas coimas que se efetiva através do mecanismo da reversão da execução fiscal contra os gerentes e administradores da sociedade devedora.
Esta norma não foi julgada inconstitucional pelo Plenário do Tribunal Constitucional, pelos Acórdãos n.º 437/2011 e 389/2013 (acessíveis em...
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