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A responsabilidade penal do contabilistas certificados e dos revisores oficiais de contas no crime de fraude fiscal
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Face à crescente relevância dos Contabilistas Certificados e dos Revisores Oficiais de Contas no contexto fiscal, este estudo analisa a sua possível responsabilização penal, bem como a das pessoas coletivas no seio das quais atuam, especificamente no que diz respeito ao crime de fraude fiscal, previsto e punido nos artigos 103.º e 104.º do Regime Geral das Infrações Tributárias. Para tal, exploramos, no presente trabalho, as diferentes formas de autoria e comparticipação, clarificando em que circunstância, e de que forma, estes profissionais podem ser responsabilizados pela prática do crime de fraude fiscal.
Given the growing relevance of Certified Accountants and Statutory Auditors in the tax context, this study examines their potential criminal liability, as well as that of the legal entities in which they operate, specifically concerning the crime of tax fraud, as provided for and punished under Articles 103 and 104 of the General Regime of Tax Infractions. To this end, this study explores the different forms of authorship and participation, clarifying under what circumstances and in what manner these professionals can be held liable for committing the crime of tax fraud.
Given the growing relevance of Certified Accountants and Statutory Auditors in the tax context, this study examines their potential criminal liability, as well as that of the legal entities in which they operate, specifically concerning the crime of tax fraud, as provided for and punished under Articles 103 and 104 of the General Regime of Tax Infractions. To this end, this study explores the different forms of authorship and participation, clarifying under what circumstances and in what manner these professionals can be held liable for committing the crime of tax fraud.
Descrição
Palavras-chave
Responsabilidade penal Fraude fiscal Contabilistas certificados Revisores oficiais de contas Direito penal económico Criminal liability Tax fraud Certified accountants Statutory auditors Economic criminal law
Contexto Educativo
Citação
Editora
Licença CC
Sem licença CC