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Abstract(s)
A seleção do tema apresentado na presente dissertação surge motivada pela convergência de duas áreas de maior interesse: Direito Penal e Direito Fiscal. O crime de abuso de confiança fiscal tem sido aquele que mais alterações tem sofrido no Regime Geral das Infrações Tributárias (artigo 105º), estando contemplado também no Código Penal no artigo 205º. No âmbito das causas de justificação e exclusão da ilicitude, é um crime que suscita divergências jurisprudências e doutrinárias ainda hoje questionadas nos nossos tribunais. Surge um especial confronto entre um binómio de direitos fundamentais: a obrigação de pagar impostos e a obrigação de pagamento de salários, caso específico que merece especial atenção. Esmiuçaremos ao longo desta investigação, nas várias causas de justificação, os seus pressupostos, a doutrina e a jurisprudência correspondente, com o objetivo de analisar uma eventual aplicação destas figuras ao crime em causa.
The choice of this topic is motivated by the convergence of two areas of interest: On one side the Criminal Law and on the other side the Tax Law. The crime of abuse of fiscal confidence has been the one that has suffered the most changes in the General Tax Offenses Regime under article 105º and is also included in the Penal Code accordingly with article 205º. Within the scope of the causes of justification and exclusion of illegality, it is a crime that raises divergent jurisprudence and doctrine that are still questioned nowadays, in our jurisprudence. A special conflict arises between a pair of fundamental rights: the obligation to pay taxes and the obligation to pay wages. This is a specific case that deserves special attention. During this investigation, I will go deeply in the various causes of justification, their assumptions, the doctrine and the corresponding jurisprudence, to analyze a possible application of these figures in a specific crime.
The choice of this topic is motivated by the convergence of two areas of interest: On one side the Criminal Law and on the other side the Tax Law. The crime of abuse of fiscal confidence has been the one that has suffered the most changes in the General Tax Offenses Regime under article 105º and is also included in the Penal Code accordingly with article 205º. Within the scope of the causes of justification and exclusion of illegality, it is a crime that raises divergent jurisprudence and doctrine that are still questioned nowadays, in our jurisprudence. A special conflict arises between a pair of fundamental rights: the obligation to pay taxes and the obligation to pay wages. This is a specific case that deserves special attention. During this investigation, I will go deeply in the various causes of justification, their assumptions, the doctrine and the corresponding jurisprudence, to analyze a possible application of these figures in a specific crime.
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Keywords
Direito penal tributário Crime de abuso de confiança fiscal Causas de justificação Direito de necessidade Conflito de deveres Estado de necessidade desculpante Direitos fundamentais Dever de pagar os impostos Dever de pagar os salários aos trabalhadores Criminal tax law Crime of abuse of fiscal trust Causes of justification Right of necessity Conflict of duties Excusing state of need Fundamental rights Duty to pay taxes Duty to pay wages to workers