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Abstract(s)
O tema em que nos focamos nesta tese é o momento de consumação do crime de fraude fiscal na ordem jurídica portuguesa.
O Regime Geral das Infrações Tributárias (RGIT) trouxe uma importante restruturação na fraude fiscal, essencialmente no que diz respeito ao momento da consumação, passando a estabelecer um momento temporalmente definido para a consumação do crime, consagrado no nº 3 do artigo 103º do diploma, preceito em que nos centralizaremos ao longo desta dissertação.
O momento da consumação agora consagrado no nº 3 consagra um regime especialmente importante porque, definindo a lei as condutas típicas que podem ser reiteradas (v.g., falsificação da contabilidade), importa determinar o momento em que o crime se considera cometido sendo que até lá ocorrem atos de execução, mas o crime não está ainda perfeito, acabado, donde a possibilidade da desistência voluntária da consumação e consequente impunidade ou a punição por tentativa, quando admissível.
Nesta dissertação analisamos a estrutura do crime de fraude fiscal e sua influência no que concerne ao momento da consumação. Olhamos as diversas posições doutrinais bem como as decisões proferidas pelos tribunais no âmbito desta matéria, que não são uniformes.
The issue at focus is the moment of consummation regarding the crime of tax fraud in the Portuguese legal outlet. The General Tax Offenses Regime (RGIT) has brought about an important restructuring in the tax fraud area, mainly regarding the moment of consummation, for it began establishing a temporary moment for the consummation of the crime, enshrined in article 103 (3) of the law, the precept in which we will bare our focus throughout this dissertation. The moment of consummation now enshrined in paragraph 3 enshrines a particularly important regime because, by defining the law as typical behaviors that can be reiterated (eg falsification of accounting), what is truly relevant to determine is the moment when the crime is considered committed; until then, there might occur acts of execution, but the crime is not yet perfect, finished, and there is a possibility of voluntary abandonment of consummation and consequent impunity or punishment by attempted, when admissible. In this dissertation, we analyze the structure of the crime of tax fraud and its influence pertaining to the moment of consummation. We look at the various doctrinal positions as well as the decisions handed down by the courts, which are not uniform regarding this matter.
The issue at focus is the moment of consummation regarding the crime of tax fraud in the Portuguese legal outlet. The General Tax Offenses Regime (RGIT) has brought about an important restructuring in the tax fraud area, mainly regarding the moment of consummation, for it began establishing a temporary moment for the consummation of the crime, enshrined in article 103 (3) of the law, the precept in which we will bare our focus throughout this dissertation. The moment of consummation now enshrined in paragraph 3 enshrines a particularly important regime because, by defining the law as typical behaviors that can be reiterated (eg falsification of accounting), what is truly relevant to determine is the moment when the crime is considered committed; until then, there might occur acts of execution, but the crime is not yet perfect, finished, and there is a possibility of voluntary abandonment of consummation and consequent impunity or punishment by attempted, when admissible. In this dissertation, we analyze the structure of the crime of tax fraud and its influence pertaining to the moment of consummation. We look at the various doctrinal positions as well as the decisions handed down by the courts, which are not uniform regarding this matter.
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Keywords
Fraude fiscal Consumação Declaração fiscal Tax fraud Consummation Tax declaration