| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.82 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente investigação refere-se ao crime de abuso de confiança fiscal e ao seu papel legislativo no Direito Penal Tributário.
Decidimos dividir o nosso estudo em três capítulos: I – Alusão à historicidade jurídico fiscal das infrações tributárias; II – O crime de abuso de confiança fiscal; III – Fundamento e razão de ser da incriminação penal no crime de abuso de confiança fiscal.
No Capítulo I iremos efetuar uma abordagem à evolução histórica da infração tributária, em concreto a sua evolução legislativa até ao momento em que legislativamente nos encontramos com o atual Regime Geral das Infrações Tributárias. Dedicaremos à figura da infração tributária três secções, sendo que se na primeira secção analisaremos a natureza e a sanção da infração de índole tributário, na segunda secção, se apreciarão os elementos que a estruturam, nomeadamente a nível da ilicitude, da tipicidade, ação, resultado e as causas de justificação.
No geral, na 3ª secção, iremos expor os aspetos essenciais da culpa, quer na sua forma de culpabilidade, quer na própria infração tributária.
No Capítulo II, após algumas considerações sobre o ilícito criminal de abuso de confiança fiscal, apresentaremos, na 1ª secção, os traços e as caraterísticas definidoras do crime para a sua compreensão. Imperativamente, refletiremos sobre os problemas que a evolução legislativa da norma colocou, entre outros, a verificação do crime, as condições objetivas de punibilidade e as causas de justificação e da exclusão da culpa.
Já na 2ª secção iremos expor alguns dos problemas mais recorrentes na prática judiciária e que, em face da nossa posição, merecem a nossa partilha.
Na 3ª secção analisaremos alguns crimes que, por uma razão ou outra, têm uma ligação, seja decorrente da génese do ilícito, como é o caso do crime de abuso de confiança comum, seja pela evolução legislativa operada à norma, casos do crime de violação de obrigação de alimentos e do crime de abuso de confiança fiscal.
No Capítulo III refletiremos sobre a dignidade penal deste crime de abuso de confiança fiscal. Discutiremos se fará sentido a criminalização e se não se bastará a sanção não penal. Analisaremos ainda se, aceitando o afastamento do elemento matriz que dá eticidade ao crime, não estaremos perante uma alteração de paradigma e perante um crime de desobediência fiscal.
Por fim, apresentaremos as nossas propostas sobre os problemas e desafios que este ilícito coloca.
This research is concerned with the study of the crime of misappropriation of tax funds and his actual role in criminal tax law. The decision was taken to divide this study into three chapters: I – Examination of the historical-legal evolution of tax infraction law; II – The crime of misappropriation of tax funds itself; III – Basis and reasoning behind criminal liability in the crime of misappropriation of tax funds. In Chapter I, an approach is proposed to the historical evolution of tax infractions, specifically its legislative evolution until the entry into force of the current General Tax Infraction Regimen. Three sections have been dedicated to the figure of the tax infraction, in which the first provides an analysis of the nature and the penalty applicable to tax infractions, while the second section involves an appreciation of the elements that form its structure, particularly in terms of illegality, typical features, material acts, result and causes of justification. Finally, in the 3rd section, the main aspects of fault are examined, whether in terms of culpability or in terms of the tax infraction itself. In Chapter II, after some considerations on the unlawful conduct of misappropriation of tax funds, the framework and defining characteristics of this crime are presented in the 1st section. Necessarily, we reflect on the problems that the legislative evolution of the provision has given rise to, among others, the effective occurrence of the crime, the objective conditions for punishment and the causes of justification and exclusion of fault. In the 2nd section, we mention some of the most commonly recurring problems in legal practice which, in view of the position assumed herein, deserve to be brought to light. In the 3rd section some crimes are examined which, for some reason or another, have a connection either with the genesis of the unlawful conduct, such as the crime of misappropriation of funds, or with the legislative evolution of the legal provision, as is the case with the crime of violation of alimony payments, in addition to the crime of misappropriation. In Chapter III, we will reflect on the criminal relevance and the necessity for criminal liability in this crime of misappropriation of tax funds. Whether criminalisation makes sense or whether a non-criminal penalty would be sufficient is discussed. We further examine whether, casting aside the codified elements that confer ethicality to the crime, we might not be faced with a change of paradigm and a crime of fiscal delinquency. Finally, we present our proposals to the problems and challenges that this crime poses.
This research is concerned with the study of the crime of misappropriation of tax funds and his actual role in criminal tax law. The decision was taken to divide this study into three chapters: I – Examination of the historical-legal evolution of tax infraction law; II – The crime of misappropriation of tax funds itself; III – Basis and reasoning behind criminal liability in the crime of misappropriation of tax funds. In Chapter I, an approach is proposed to the historical evolution of tax infractions, specifically its legislative evolution until the entry into force of the current General Tax Infraction Regimen. Three sections have been dedicated to the figure of the tax infraction, in which the first provides an analysis of the nature and the penalty applicable to tax infractions, while the second section involves an appreciation of the elements that form its structure, particularly in terms of illegality, typical features, material acts, result and causes of justification. Finally, in the 3rd section, the main aspects of fault are examined, whether in terms of culpability or in terms of the tax infraction itself. In Chapter II, after some considerations on the unlawful conduct of misappropriation of tax funds, the framework and defining characteristics of this crime are presented in the 1st section. Necessarily, we reflect on the problems that the legislative evolution of the provision has given rise to, among others, the effective occurrence of the crime, the objective conditions for punishment and the causes of justification and exclusion of fault. In the 2nd section, we mention some of the most commonly recurring problems in legal practice which, in view of the position assumed herein, deserve to be brought to light. In the 3rd section some crimes are examined which, for some reason or another, have a connection either with the genesis of the unlawful conduct, such as the crime of misappropriation of funds, or with the legislative evolution of the legal provision, as is the case with the crime of violation of alimony payments, in addition to the crime of misappropriation. In Chapter III, we will reflect on the criminal relevance and the necessity for criminal liability in this crime of misappropriation of tax funds. Whether criminalisation makes sense or whether a non-criminal penalty would be sufficient is discussed. We further examine whether, casting aside the codified elements that confer ethicality to the crime, we might not be faced with a change of paradigm and a crime of fiscal delinquency. Finally, we present our proposals to the problems and challenges that this crime poses.
Description
Keywords
Direito Penal Tributário Infração tributária Abuso de confiança fiscal Substituição tributária Dignidade penal Tax Criminal Law Tax infringement Abuse of tax confidence Tax substitution Crime