Acórdão nº 9810384 de Supremo Tribunal Administrativo (Portugal), 15 de Abril de 1998 (caso None)
| Magistrado Responsável | MILHEIRO DE OLIVEIRA |
| Data da Resolução | 15 de Abril de 1998 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: NEGADO PROVIMENTO.
Indicações Eventuais: O PROCESSO RECORRIDO É DA SEXTA SECÇÃO.
Área Temática: DIR PROC PENAL. DIR CRIM - CRIM C/SOCIEDADE / CRIM C/PATRIMÓNIO. DIR TRIB - DIR FISC.
Legislação Nacional: CPP87 ART191 ART192 ART193 ART204. CONST92 ART27 ART28 N2. CP82 ART228 N1 B C ART313 N1 ART314 C. CP95 ART256 N1 B C ART217 N1 ART218 N2 C. DL 20-A/90 DE 1990/01/25 ART23 N3 E NA REDACÇÃO DO DL 394/93 DE 1993/11/24.
Sumário: I - Com o Decreto-Lei n.394/93, de 24 de Novembro, expressamente se tomou posição quanto à caracterização criminal dos reembolsos do Imposto sobre o Valor Acrescentado, que passaram a constituir um caso típico de fraude fiscal. II - No actual esquema legal, as actuações dos cidadãos no sentido de enganarem os serviços do Estado em matéria de...
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