- Início
- Livros E Revistas
- Do Processo de Contra-Ordenação Fiscal
- Do Processo Judicial De Contra-Ordenação
Competência para a instauração e instrução
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 63-64 |
Page 63
Esta rubrica cruza dois tipos de competência: a material e a territorial.
Quanto aquela, a competência esparsa-se:
* serviço de finanças 106
* brigada fiscal da G.N.R..
Respeitantemente à competência territorial, a instauração, como a instrução, pertence ao serviço de finanças do lugar em que total, parcialmente e sob qualquer forma de comparticipação o agente actuou, omitiu actuação ou naquele em que o resultado típico se tiver produzido.
Mutatis, mutandis, relativamente à brigada fiscal da G.N.R.. No fundo, trata-se da transposição de idêntico princípio da lei penal: "O facto considera-se praticado tanto no lugar em que, total ou parcialmente, e sob qualquer forma de comparticipação, o agente actuou, ou, no caso de omissão, devia ter actuado, como naquele em que o resultado típico ou o resultado não compreendido no tipo de crime se tiver produzido." 107
De realçar que a competência, tal como a revelamos, do serviço de finanças, tanto tem lugar na actuação, como na omissão do agente.
No lugar em que este cumpriu ou deixou de cumprir. 108 Melhor explicando: onde o agente praticou infracção fiscal por omissão.
Page 64
Poderemos dizer assim: infracções fiscais omissivas são as que se traduzem na ausência de cumprimento de uma obrigação fiscal tendente à produção de certo efeito ou de certo resultado pretendido pela lei.
De relevar: quando a obrigação tributária possa ser cumprida em qualquer serviço da administração fiscal ou junto de outros organismos, o respectivo processo sempre correrá no serviço de finanças da área do domicílio ou sede do arguido ou onde os bens estiverem situados.
A regra geral acima apontada, ainda que com as derivantes traçadas, mantém-se qualquer que seja a base do processo de contra-ordenação
* auto de notícia
* participação
* denúncia.
Pois é: qualquer um deles deve ser enviado ao competente (material e territorialmente falando) serviço de finanças para a instauração do processo de contra-ordenação fiscal.
Agora, suponhamos casos que envolvam o concurso de contra-ordenações ou de um mesmo facto implicar a sujeição de várias pessoas ao pagamento de uma coima.
...
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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