Abuso de confiança
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 147-148 |
Page 147
Pratica o crime de abuso de confiança, quem:
não entregar à Administração Tributária parcialmente
prestação tributária deduzida nos termos da lei;
prestação tributária deduzida por conta da anterior;
prestação tributária recebida;
prestação parafiscal que possa ser entregue autonomamente,
quando decorridos mais de 90 dias sobre o termo do prazo legal de entrega da prestação quando a prestação comunicada à administração tributária não for paga (com juros e coima, se for caso disso), no prazo de 30 dias após notificação
* punição
prisão de 1 a 5 anos - quando a entrega não efectuada for >euros 50.000, para as pessoas singulares
multa de 240 a 1.200 dias - quando a entrega não efectuada for >euros 50,000, para as pessoas colectivas
prisão até 3 anos quando a entrega não efectuada for = multa de 10 a 360 dias ou
multa de 20 a 720 dias - quando a entrega não efectuada for = ou
Advertência:
o ínsito nos itens antecedentes não tem aplicação se o valor da prestação não efectuada não exceder euros 2.000, caso em que se opera uma extinção da responsabilidade criminal, desde que seja efectuado o pagamento da prestação em falta, respectivos juros e valor mínimo da coima aplicável pela falta de entrega da prestação no prazo legal, até 30 dias após a notificação para o efeito pela administração tributária.
De mencionar que os valores a considerar são os que, nos termos da legislação aplicável, devam constar de cada declaração a apresentar à administração tributária.
Linhas acima várias vezes se empregou a expressão «prestação tributária». É verdade; e qual o seu conceito? O art. 11.º do R.G.I.T. - al. a) - considera
Prestação tributária: os impostos, incluindo os direitos aduaneiros e direitos niveladores agrícolas, as taxas e demais tributos fiscais ou parafiscais cuja cobrança caiba à administração tributária ou à administração da segurança social
.
O crime de abuso de confiança fiscal, previsto no art. 105.º do R.G.I.T., tem como pressupostos a apropriação total ou parcial de prestação tributária, que essa prestação tenha sido deduzida pelo agente nos termos da lei e que o agente estivesse...
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