Acórdão (extrato) n.º 11/2019
Data de publicação | 30 Maio 2019 |
Seção | Parte D - Tribunais e Ministério Público |
Órgão | Tribunal de Contas |
Acórdão (extrato) n.º 11/2019
Processo de Fiscalização Prévia n.º 692/2019 - 1.ª Secção
III. Decisão
Em face do exposto, o Plenário da 1.ª Secção do Tribunal de Contas decide:
1 - Os acordos de regularização de dívidas das autarquias locais previstos e regulados no artigo 83.º, n.º 1, da lei do orçamento do Estado para 2018 (LOE 2018) aprovada pela Lei n.º 114/2017, de 29 de dezembro, e no artigo 90.º, n.º 1, da lei do orçamento do Estado para 2019 (LOE 2019), aprovada pela Lei n.º 71/2018, de 31 de dezembro, não configuram:
a) Instrumentos geradores de dívida pública previstos no 46.º, n.º 1, alínea a), da Lei de Organização e Processo do Tribunal de Contas (LOPTC);
b) Instrumentos geradores de despesa pública previstos no 46.º, n.º 1, alínea b), da LOPTC; nem
c) Outra figura jurídica que integre o elenco legal de atos e contratos sujeitos a fiscalização prévia estabelecido no 46.º, n.º 1, da LOPTC, ou em outra norma legal que indique instrumentos abrangidos por essa categoria de controlo de legalidade.
2 - O Tribunal de Contas não pode em sede de fiscalização prévia formular um juízo de mérito sobre a legalidade de estritos acordos de regularização de dívidas das autarquias locais celebrados ao abrigo do artigo 83.º, n.º 1, da LOE 2018 ou do artigo 90.º, n.º 1, da LOE 2019.
3 - Consequentemente:
a) Indeferir liminarmente o pedido de fiscalização prévia formulado pelo requerente por manifesta improcedência, ao abrigo das disposições dos artigos 5.º, alínea c), e 46.º, n.º 1, da LOPTC conjugadas com as normas dos artigos 3.º, 5.º, 278.º, n.º 1, alíneas a) e e), 576.º, n.º 2, 578.º e 590.º, n.º 1, do Código de Processo Civil ex vi artigo 80.º da LOPTC.
b) Devolver ao requerente o instrumento submetido.
c) Remeter cópias da presente decisão e do instrumento...
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