- Início
- Livros E Revistas
- Do Processo de Contra-Ordenação Fiscal
- Do Processo Judicial De Contra-Ordenação
Fase administrativa
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 61-62 |
Page 61
Quando uma pessoa, singular ou colectiva, pratica uma infracção tributária, há que lhe determinar a extensão e gravidade.
Se o acto ilícito praticado tem contornos de infracção criminal abuso de confiança fraude, insrado será o adequado processo de instrução criminal.
Se, porém, a natureza do ilícito não se acama naquela gravidade, então, o processo a instaurar será de contra-ordenação fiscal.
O facto de bem menor gravidade na ilícita actuação do contribuinte, não lhe afasta a possibilidade, mesmo o inalienável direito, de defesa balizada pela lei.
Considerando o legislador: quando a Administração Tributária se encontra munida de elementos de razoável ciência, apontando para a existência de uma contra-ordenação, então, sem colocar em crise as garantias de defesa do infractor, actuará o mais célere possível, com o mínimo de formalismos.
Para além ou aquém do direito à defesa, é, igualmente, entregue ao infractor um meio de atenuar o montante da sua responsabilidade, através da oblação voluntária da coima.
Como assim?
Através de mecanismo traduzido na aceitação e reconhecimento da sua conduta apeada dos comandos normativos vigentes.
E temos a fase administrativa do processo de aplicação das coimas, sendo a outra a fase judicial do mesmo género processual.
São várias as disposições que no Regime Geral das Infracções Tributárias, 105 se debruçam sobre a denominada fase administrativa, concretamente, do art. 67.º ao art. 79.º, inclusive.
Page 62
Tocando, sucessivamente, nos seguintes registos:
- competência para a instauração e instrução - registo e autuação dos documentos
- investigação e instrução
- notificação do arguido
-...
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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