Acórdão nº 1071/2006-3 de Court of Appeal of Lisbon (Portugal), 08 de Fevereiro de 2006 (caso NULL)
Magistrado Responsável | CARLOS ALMEIDA |
Data da Resolução | 08 de Fevereiro de 2006 |
Emissor | Court of Appeal of Lisbon (Portugal) |
Acordam, em conferência, no Tribunal da Relação de Lisboa O sr. juiz de instrução colocado no Tribunal Judicial da Comarca de Torres Vedras (fls. 159), a requerimento do Ministério Público (fls. 154/5), suscitou junto deste Tribunal da Relação um incidente de quebra de sigilo bancário, a que se refere o n.º 3 do artigo 135º do Código de Processo Penal, pretendendo que seja ordenado à Caixa Geral de Depósitos o fornecimento ao Ministério Público, para posterior entrega à Administração Tributária, dos extractos das contas bancárias, abertas naquele banco, de que são titulares E. e M., relativos aos anos de 2001 a 2003.
Admitindo que o inquérito em que foi levantado este incidente tem efectivamente por objecto a prática de um crime de fraude fiscal, o que os elementos que nos foram remetidos não permitem corroborar[1], verifica-se que os elementos prendidos não se encontram cobertos pelo segredo bancário consagrado no artigo 78º do Regime Geral das Instituições de Crédito e Sociedades Financeiras, aprovado pelo Decreto-Lei n.º 298/92, de 31 de Dezembro, na redacção que lhe foi dada pelo Decreto-Lei n.º 201/2002, de 26 de Setembro, o que constitui um pressuposto do incidente suscitado.
De facto, tais informações estão abrangidas pela excepção ao dever de segredo consagrada na alínea e) do artigo 79º daquele Regime Geral e na alínea c) do n.º 2 do artigo 63º-B da Lei Geral Tributária (Decreto-Lei n.º 398/98, de 17 de Dezembro, na redacção que lhe foi dada pela Lei n.º 30-G/2000, de 29 de Dezembro), quando nesta última disposição se atribui à própria Administração Tributária «o poder de aceder a todos os documentos bancários, excepto as informações...
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