{"id":37315,"date":"2020-06-29T15:58:34","date_gmt":"2020-06-29T15:58:34","guid":{"rendered":"https:\/\/trc.pt\/2020\/processo-penal-tributario-suspensao\/"},"modified":"2020-06-29T15:58:34","modified_gmt":"2020-06-29T15:58:34","slug":"processo-penal-tributario-suspensao","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/processo-penal-tributario-suspensao\/","title":{"rendered":"Processo penal tribut\u00e1rio. Suspens\u00e3o"},"content":{"rendered":"
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\tPROCESSO PENAL TRIBUT\u00c1RIO. SUSPENS\u00c3O
\tRECURSO CRIMINAL N\u00ba<\/strong> 931\/11.2TAMGR-B.C1
\tRelator:<\/strong> ELISA SALES
\tData do Acord\u00e3o:<\/strong> 24-06-2020
\tTribunal: <\/strong>LEIRIA (JU\u00cdZO DE COMPET\u00caNCIA GEN\u00c9RICA DA MARINHA GRANDE \u2013 J1)
\tLegisla\u00e7\u00e3o: <\/strong>ART. 47.\u00ba, N.\u00ba 1, DO RGIT
\tSum\u00e1rio:<\/strong><\/p>\n

\tUma ac\u00e7\u00e3o administrativa especial interposta por sociedade com o estatuto de arguida no \u00e2mbito de processo de natureza criminal, nos termos dos artigos 37.\u00ba, n.\u00ba 1, al. b) e 66.\u00ba, n.\u00ba 1, do C\u00f3digo de Processo nos Tribunais Administrativos, visando a condena\u00e7\u00e3o da Autoridade Administrativa \u00e0 pr\u00e1tica de acto devido \u2013 notifica\u00e7\u00e3o \u00e0 primeira das liquida\u00e7\u00f5es adicionais de IVA e de IRC -, n\u00e3o determina a suspens\u00e3o do processo penal tribut\u00e1rio prevista no artigo 47.\u00ba, n.\u00ba 1, do RGIT (redac\u00e7\u00e3o da Lei n.\u00ba 53-A\/2006, de 29-12), porquanto, em causa n\u00e3o est\u00e1 processo de impugna\u00e7\u00e3o judicial ou de oposi\u00e7\u00e3o a execu\u00e7\u00e3o e a ac\u00e7\u00e3o intentada n\u00e3o visa discutir situa\u00e7\u00e3o tribut\u00e1ria de cuja defini\u00e7\u00e3o dependa a qualifica\u00e7\u00e3o criminal dos factos imputados. <\/p>\n

\tConsultar texto integral<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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PROCESSO PENAL TRIBUT\u00c1RIO. SUSPENS\u00c3O RECURSO CRIMINAL N\u00ba 931\/11.2TAMGR-B.C1 Relator: ELISA SALES Data do Acord\u00e3o: 24-06-2020 Tribunal: LEIRIA (JU\u00cdZO DE COMPET\u00caNCIA GEN\u00c9RICA<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[232],"tags":[],"_links":{"self":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/37315"}],"collection":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/comments?post=37315"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/37315\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=37315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=37315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=37315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}