Frustração de créditos
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 131-132 |
Page 131
Pratica um crime de frustração de créditos, quem:
[ GR¡FICO EM ARQUIVO ADJUNTO ]
Page 132
[ GR¡FICO EM ARQUIVO ADJUNTO ]
O que neste tipo de actuação criminosa se pune é uma diminuição real do activo patrimonial mas também de uma diminuição fictícia do activo patrimonial.
Assim o entendeu Jorge Lopes de Sousa e Manuel Simas Santos, 50 nestes termos:
Trata-se aqui 51 da diminuição real do activo patrimonial, ou do perigo dessa diminuição que pode resultar da sua alienação, danificação ou oneração, mas trata-se igualmente da diminuição fictícia do activo patrimonial, simulando-se uma situação patrimonial inferior à realidade, através da ocultação ou da dissimulação de bens do património.
No crime de frustração de créditos a tentativa não é punível. Relativamente ao mínimo da pena de multa a aplicar é o mesmo que foi apontado quanto ao crime de burla tributária. 52
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[50] In «Regime Geral das Infracções Tributárias, Anotado», 2.ª ed., pág. 562.
[51] Comentário ao art. 88.º R.G.I.T..
[52] Com tratamento no número anterior.
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