Acórdão nº 351/08-1 de Tribunal da Relação de Guimarães, 30 de Junho de 2008
Data | 30 Junho 2008 |
Acordam no Tribunal da Relação de Guimarães No 1º Juízo Criminal de Braga, em processo comum com intervenção do tribunal singular (Proc. 473/03.0IDBRG), foi proferida sentença que condenou: a) o arguido F... Lopes pela prática de um crime de abuso de confiança fiscal p. e p. pelo artº 105º, nº 1 da lei nº 15/2001, de 5 de Julho (RGIT) e arts. 30º, nº 2 e 79º do Cód.Penal na pena de 200 (duzentos) dias de multa à taxa diária de € 4,00 (quatro euros), num total de € 800,00 (oitocentos euros); e b) a arguida “A... – Automóveis, L.da” pela prática de um crime de abuso de confiança p. e p. pelo artº 105º, nº 1 e 7º do RGIT na pena de 220 (duzentos e vinte) dias de multa à taxa diária de € 6,00 (seis euros), num total de € 1.320,00 (mil e trezentos e vinte euros).
* Desta sentença interpuseram recurso ambos os arguidos.
Suscitam as seguintes questões: - a existência de erro no julgamento da matéria de facto; - a medida concreta das penas aplicadas.
* Respondendo, a magistrada do MP junto do tribunal recorrido defendeu a improcedência do recurso.
Nesta instância, o sr. procurador-geral adjunto emitiu parecer no sentido de haver lugar à notificação prevista na al. b) do nº 4 do art. 105 do RGIT, de harmonia com a nova redacção introduzida pela Lei 53-A/06 de 29-12-06. Devem os autos ser remetidos à primeira instância para o efeito.
Cumpriu-se o disposto no art. 417 nº 2 do CPP.
Colhidos os vistos, realizou-se a audiência.
* I – Na sentença recorrida foram considerados provados os seguintes factos: (transcrição) 1. Em 2000 foi constituída a sociedade arguida “A... – Automóveis, L.da”, contribuinte nº 504 700 561, que tinha por objecto a comercialização de viaturas automóveis novas e usadas, encontrando-se enquadrada, para efeitos de IVA, no regime normal com...
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