Recurso judicial da decisão de aplicação de coima
Autor: | Helder Martins Leitão |
Cargo do Autor: | Advogado |
Páginas: | 123-125 |
Page 123
MERITÍSSIMO JUIZ DO TRIBUNAL ADMINISTRATIVO E FISCAL DE BRAGANÇA
Proc. 13/04
Serv. Fin. de Murça
«Olimpio & Aresta, Lda.», com sede no Largo dos Estroinas, 3 Murça e Olimpio Valdevez, sócio gerente daquela, casado, residente na Rua da Moita, 91, em Murça, notificados que foram do despacho proferido pelo Director Distrital de Finanças de Bragança que decidiu a aplicação de coimas, do mesmo vêm interpor
com os seguintes fundamentos:
À recorrente «Olimpio & Aresta, Lda.», foi instaurado processo de contra-ordenação, com base em auto de notícia de 21/11/03, pela falta de entrega de I.R.S. retido na fonte das categorias A e F.
Foram à recorrente fixadas as seguintes coimas:
- euros 503,78, pela falta de entrega do I.R.S. de Junho de 2003;
- euros 1.152,22, pela falta de entrega do I.R.S. de Julho de 2003.Page 124
Paralelamente, foram fixadas ao sócio-gerente da firma e também aqui recorrente, coimas de euros 503,78 e euros 1.152,22, respectivamente.
Ora, o montante das coimas é demasiado gravoso, quer para o sócio-gerente da firma infractora, quer para esta.
Atendendo não só ao regime de solidariedade que entre os dois vigora, mas também à situação económica do agente.
Na verdade, a firma «Olimpio & Aresta, Lda.», atravessa um período francamente difícil, tendo sido penhorados em execução fiscal todos os bens do seu activo, incluindo o direito ao trespasse e arrendamento das suas instalações.
E desta crise, resultou a impossibilidade de cumprir com todas as obrigacões fiscais que lhe são inerentes.
Não foi, por isso, por vontade própria ou opção do seu sócio gerente que falhou no cumprimento das obrigações aqui em causa.
O art. 4º, nº 2 do R.J.I.F.N.A. contempla, na sua previsão, as causas de exclusão da culpa, ilicitude e dolo expressas nos arts. 8º a 11º do DL 433/82, de 27 de Outubro.
Salvo o devido respeito, pensamos que a ponderação das mesmas face à situação descrita, conduziria à decisão de não aplicação de qualquer coima ao sócio-gerente da firma infractora, sendo penalidade bastante a punição desta. Page 125
Termos em que, nos melhores de direito e com o sempre mui douto suprimento de V. Exª, deve o presente recurso ser recebido, julgado procedente e, em consequencia:
Anuladas as...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Formulário de Contencioso Tributário
- Contra-Ordenações
- Nulidade da notificação
- Pagamento voluntário da coima
- Recurso judicial da decisão de aplicação de coima
- Defesa
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