Acórdão nº 9810469 de Court of Appeal of Porto (Portugal), 20 de Maio de 1998
| Magistrado Responsável | MARQUES SALGUEIRO |
| Data da Resolução | 20 de Maio de 1998 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: PROVIDO. REVOGADA A DECISÃO.
Indicações Eventuais: O PROCESSO RECORRIDO É DO ANO DE 1995.
Área Temática: DIR CRIM - CRIM C/SOCIEDADE / CRIM C/PATRIMÓNIO. DIR TRIB - DIR FISC.
Legislação Nacional: CP82 ART228 N1 A ART313. CP95 ART218 N2 ART256. RJIFNA ART23 N1 N2 D. DL 394/93 DE 1993/11/24 ART33.
Jurisprudência Nacional: AC STJ DE 1996/10/03 IN CJSTJ T3 ANOIV PAG152. AC STJ DE 1997/11/05 IN CJSTJ T3 ANOV PAG222.
Sumário: I - Integra o crime de fraude fiscal - então previsto e punido pelo artigo 23 n.2, do Regime Jurídico das Infracções Fiscais Não Aduaneiras, aprovado pelo Decreto-Lei n.20-A/90, de 15 de Janeiro, na sua redacção original -, em concurso aparente com...
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