Acórdão nº 98P967 de Supremo Tribunal de Justiça (Portugal), 25 de Fevereiro de 1999 (caso NULL)
| Data | 25 Fevereiro 1999 |
| Órgão | http://vlex.com/desc1/1997_01,Supreme Court of Justice (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: NEGADO PROVIMENTO.
Área Temática: DIR CRIM.
Legislação Nacional: RJIFNA ART23.
Sumário : I - A análise do que dispõe o artigo 23 do Regime Jurídico das Infracções Fiscais não Aduaneiras, permite considerar o ilícito nele contemplado como um tipo penal parente próximo dos chamados tipos plurais de crime - aqueles em que o legislador diversifica e expraia, à sombra de uma mesma punição, por vários items a actuação delituosa, bastando que um deles se preencha para se legitimar o desencadear da sanção ou se justificar a formulação do juízo de censura e só não se identificando inteiramente com essa figura penal por via das "nuances" punitivas que foram estabelecidas. II - Seja como for, a verdade é que na norma incriminadora funcionam como condimentos típicos integradores da fraude fiscal, situação que se...
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