Acórdão nº 9840594 de Court of Appeal of Porto (Portugal), 30 de Setembro de 1998
| Magistrado Responsável | DIAS CABRAL |
| Data da Resolução | 30 de Setembro de 1998 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: NEGADO PROVIMENTO. CONFIRMADA A DECISÃO.
Área Temática: DIR CRIM - CRIM C/PATRIMÓNIO. DIR TRIB - DIR FISC.
Legislação Nacional: CP82 ART228 N1 A B ART313 N1. CP95 ART217 N1 ART218 N1 ART256 N1 A B. DL 20-A/90 DE 1990/01/15 ART23 N1 N2 D. DL 20-A/90 DE 1990/01/15 ART23 N1 N2 A N3 E N4 NA REDACÇÃO DO DL 394/93 DE 1993/11/24.
Jurisprudência Nacional: AC RP PROC9810384 DE 1998/04/15. AC RP PROC9810469 DE 1998/05/20. AC RP PROC9710541 DE 1998/05/27. AC STJ DE 1996/10/03 IN CJSTJ T3 ANOIV PAG152.
Sumário: I - A emissão de facturas falsas, com o objectivo de defraudar a Fazenda Nacional em sede de Imposto sobre o Valor Acrescentado e de Imposto sobre o Rendimento...
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