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O crime tributário como pressuposto da perda de vantagens : delimitação subjetiva no âmbito de aplicação do instituto
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Abstract(s)
Esta pesquisa focou-se na análise da perda de vantagens, tendo como pressuposto o crime tributário. Este tema gera quezílias que merecem a respetiva investigação, no que toca à paradigmática discussão quanto à natureza da perda. Exploraram-se ainda questões que deram azo a detalhada observação por parte dos tribunais nacionais e internacionais. Considerando a recente fixação de jurisprudência, procurou-se entender quais os mecanismos à disposição do Estado, para que possa ver reparados os danos que lhe foram causados com a infração tributária, independentemente da figura que, naquele caso, personifique – Autoridade Tributária ou Segurança Social. Neste seguimento, será testada a compatibilidade das várias possibilidades de reparação ou recuperação, dentro dos quadros do direito constitucional penal. Por fim, é examinada a forma como os tribunais portugueses têm aplicado a perda de vantagens, quando esteja em causa determinada pessoa coletiva, favorecida pela concreta atuação do infrator, seu representante. Prestar-se-á o devido contraditório, tendo em conta o alcance dado ao instituto, não descurando as incongruências utilizadas pela Acusação, para uma forçosa utilização de mecanismos de recuperação de ativos e de combate à criminalidade económica.
This research focuses on analyzing confiscation of assets, based on tax crimes. This topic usually generates quarrels that justify a thorough examination, regarding the paradigmatic debate on the nature of this sort of confiscation. Were also explored issues that prompted scrutiny from national and international courts. Considering recent case law, we sought to understand which mechanisms are available to the State in ways that ensure the repair of the damages caused by the tax infraction, regardless of the entity that, in that case, it personifies – Autoridade Tributária or Segurança Social. In this regard, the compatibility of the various possibilities for repair or recovery of assets, within the framework of criminal constitutional law, will be verified. Lastly, the way Portuguese courts have addressed confiscation of assets were examined, once a legal person is involved and benefits from profits acquired by the lawbreaker, its representative. The opposition will be provided, taking into account the institute's scope, while addressing the inconsistencies in the Prosecution’s attempts to forcibly employ asset recovery mechanisms and combat economic crime.
This research focuses on analyzing confiscation of assets, based on tax crimes. This topic usually generates quarrels that justify a thorough examination, regarding the paradigmatic debate on the nature of this sort of confiscation. Were also explored issues that prompted scrutiny from national and international courts. Considering recent case law, we sought to understand which mechanisms are available to the State in ways that ensure the repair of the damages caused by the tax infraction, regardless of the entity that, in that case, it personifies – Autoridade Tributária or Segurança Social. In this regard, the compatibility of the various possibilities for repair or recovery of assets, within the framework of criminal constitutional law, will be verified. Lastly, the way Portuguese courts have addressed confiscation of assets were examined, once a legal person is involved and benefits from profits acquired by the lawbreaker, its representative. The opposition will be provided, taking into account the institute's scope, while addressing the inconsistencies in the Prosecution’s attempts to forcibly employ asset recovery mechanisms and combat economic crime.
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Keywords
Criminalidade tributária Perda de vantagens Recuperação de ativos Direito constitucional penal Pessoa coletiva Representante Tax crime Confiscation of assets Asset recovery Constitutional criminal law Legal person Representative
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CC License
Without CC licence