Acórdão nº 98P219 de Supremo Tribunal Administrativo (Portugal), 02 de Julho de 1998 (caso None)
| Magistrado Responsável | SA NOGUEIRA |
| Data da Resolução | 02 de Julho de 1998 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: NEGADO PROVIMENTO.
Área Temática: DIR CRIM.
Legislação Nacional: DL 20-A/90 DE 1990/01/15 ART23 ART24. DL 394/93 DE 1993/11/24.
Sumário : I - No crime de fraude fiscal, a existência de falsificação ou falsificações corresponde a um elemento típico daquele, quando o mesmo tenha lugar por ocultação ou alteração de factos ou valores que devam constar das declarações apresentadas ou prestadas a fim de que a administração fiscal especificamente fiscalize, determine, avalie ou controle a matéria fiscal. II - Por isso, e na medida em que tais falsificações fazem parte do tipo legal de crime...
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