Acórdão nº 9840822 de Court of Appeal of Porto (Portugal), 02 de Dezembro de 1998 (caso NULL)
| Magistrado Responsável | FONSECA GUIMARÃES |
| Data da Resolução | 02 de Dezembro de 1998 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: PROVIDO.
Área Temática: DIR PENAL ECON.
Legislação Nacional: RJIFNA ART24 N1 N5 N6 ART29 N2 NA REDACÇÃO DO DL 394/93 DE 1993/11/24.
Sumário: I - Resultando da matéria de facto provada que os arguidos não actuaram com intenção de apropriação da prestação tributária ( Imposto sobre o Valor Acrescentado ) - visto que consta que o respectivo montante foi utilizado em diversas despesas correntes da sociedade por dificuldades de tesouraria, o que significa que tal utilização foi efectuada na expectativa de o imposto ser pago logo que fossem resolvidas tais dificuldades...
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