Fraude
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 143-144 |
Page 143
Pratica o crime de fraude, quem:
[ GRFICO EM ARQUIVO ADJUNTO ]
Page 144
De relevar:
para efeitos do constante acima, os valores a considerar são os que, nos termos da legislação aplicável, devam constar de cada declaração a apresentar à administração tributária.
No crime de fraude fiscal a tentativa não é punível. A fraude fiscal ocorre quando o agente, com a intenção de lesar, patrimonialmente a Fazenda Pública, atenta contra a verdade e a transparência exigidos na relação Fisco/contribuinte.
Aqueles valores da verdade e da transparência constituem o bem jurídico imediatamente tutelado pela incriminação a qual, em segunda linha, confere, também, protecção ao património fiscal.
A fraude fiscal 61 está numa relação de concurso aparente com a falsificação de documentos, 62 uma vez que, manifestamente, no essencial se verifica sobreposição entre os tipos objectivos e subjectivos de uma e outra.
Nos casos em que o agente falsificou os documentos com o único objectivo de defraudar o Fisco e a falsificação esgota a sua danosidade social no âmbito da fraude fiscal, a subsunção dos factos ao tipo do art. 103.º do Regime Geral das Infracções Tributárias, na medida em que não deixa de fora nada - seja desvalor da acção ou do resultado - que a lei penal geral tenha pretendido censurar e punir a título de falsificação de documentos, exclui a aplicação da norma do art. 256.º do Código Penal, que visa assegurar a fiabilidade do tráfico jurídico em geral (incriminação genérica) enquanto a da lei penal fiscal se propõe apenas fazer face aos atentados à verdade, segurança e fiabilidade no âmbito circunscrito da relação jurídico-tributária (incriminação especial).63
Na fraude fiscal há consumação mesmo que nenhum dano ou enriquecimento indevido venha a ter lugar, pois é a segurança e a fiabilidade do tráfico jurídico com documentos no domínio específico da prática fiscal - e não o património fiscal como tal - que configura o bem jurídico directa e primacialmente protegido pela norma...
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