Acórdão nº 9710541 de Supremo Tribunal Administrativo (Portugal), 27 de Maio de 1998 (caso None)
| Magistrado Responsável | MATOS MANSO |
| Data da Resolução | 27 de Maio de 1998 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: NEGADO PROVIMENTO.
Indicações Eventuais: CITA FIGUEIREDO DIAS E COSTA ANDRADE IN REVISTA PORTUGUESA DE CIÊNCIA CRIMINAL JANEIRO-MARÇO DE 1996 PAG79.
Área Temática: DIR CRIM.
Legislação Nacional: RJIFNA ART23. CP82 ART313 N1 ART314 C. CP95 ART217 N1 ART218 N1 N2 A.
Sumário: I - O empresário em nome individual que obtem facturas forjadas, pretensamente emitidas por operadores económicos, nelas fazendo constar uma actividade fictícia de compras, integrando-as e contabilizando-as na sua escrita para enganar os Serviços da Administração Fiscal e conseguir obter, em sede de Imposto sobre o Valor Acrescentado, uma dedução ilegítima de mais de 28.000 contos, e em sede de Imposto sobre o Rendimento de Pessoas Singulares, um cálculo inferior ao devido, com mais de 15.000 contos de despesas fictícias, não determina a Administração à prática de qualquer...
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