Burla tributária
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 129-130 |
Page 129
Pratica um crime de burla tributária, quem:
[ GRFICO EM ARQUIVO ADJUNTO ]
Page 130
As falsas declarações, a falsificação ou viciação de documento fiscalmente relevante ou a utilização de outros meios fraudulentos com o objectivo de atribuição patrimonial por parte da administração tributária, não são puníveis autonomamente, salvo se pena mais grave lhes couber.
A tentativa 46 é punível.
Supra na sinopse, no local destinado à punição, distinguiu-se a atribuição patrimonial simples, da de valor patrimonial elevado e da de valor patrimonial muito ou consideravelmente elevado.
E se é certo que o Regime Geral das Infracções Tributárias não fornece, em termos quantitativos os parâmetros da diferença, a alínea d), do seu art. 11.º remetendo para as alíneas a) e b) do art. 202.º do Código Penal, desfaz a dúvida.
É assim:
Valor elevado = > 50 unidades de conta 47 Valor consideravelmente elevado = > 200 unidades de conta48
De referir ainda que quando no mesmo quadro de arriba se fala em multa até determinado número de dias, haverá que, outrossim, saber o mínimo a aplicar, quando for caso disso.
Ora, neste caso, é o próprio Regime das Infracções Tributárias que o fixa:
10 dias para as pessoas singulares
20 dias para as pessoas colectivas
Quando se diz pessoa colectiva - vem a talhe de foice - quer-se abranger: sociedades, ainda que irregularmente constituídas e outras entidades fiscalmente equiparadas.
Para anotar: a responsabilidade criminal destas entidades não exclui a responsabilidade individual dos respectivos agentes.49
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[46] Há tentativa quando o agente praticar actos de execução de um crime que decidiu cometer, sem que este chegue a consumar-se.
[47] Avaliadas no momento da prática do facto.
[48] Idem pé-de-página anterior.
[49] O leitor pode encontrar no n.º 1, da Parte I deste livro, exemplo, precisamente, da hipótese apontada no texto.
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