A fraude fiscal como crime precedente do branqueamento de capitais
Autor | Inspector Tributário da DGCI |
Cargo do Autor | Rui Miguel Marques Gonçalves |
Páginas | 13-14 |
A fraude fiscal como crime precedente do branqueamento de capitais
Page 13
O presente trabalho constitui o relatório a apresentar para conclusão do 9º Curso de Pós-Gradução em Direito Penal Económico e Europeu, ministrado pelo Instituto de Direito Penal Económico e Europeu (IDPEE) da Faculdade de Direito da Universidade de Coimbra no ano de 2006.
A escolha do tema relacionou-se com a minha actividade profissional, na modesta tentativa de nele versar parte dos doutos conhecimentos transmitidos pelos conferencistas.
Se é certo que a fraude fiscal internacional sempre se relacionou com o aproveitamento dos "paraísos fiscais" e com o branqueamento de capitais - em Portugal, principalmente, desde a década de 70 - também é certo que só desde 2002 eles se encontram penalmente relacionados.
Na verdade, só a partir da alteração ao art.º 2º do Decreto-Lei n.º 325/95, de 2 de Dezembro efectuada pela Lei n.º 10/2002, de 11 de Fevereiro é que o branqueamento de capitais, provenientes da fraude fiscal, adquiriu dignidade penal no nosso sistema jurídico.
Hoje o branqueamento de capitais encontra-se previsto no art.º 368º-A do Código Penal, aditado pela Lei n.º 11/2004 de 27 de Março, que estabelece as medidas de natureza preventiva e repressiva de Page 14 combate ao branqueamento de vantagens de proveniência ilícita, transpondo a Directiva n.º 2001/97/CE, do Parlamento Europeu e do Conselho, de 4 de Dezembro, que altera a Directiva n.º 91/308/CEE, do Conselho, de 10 de Junho...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Fraude fiscal e branqueamiento de capitais
- Abreviaturas
- Prefácio
- A fraude fiscal como crime precedente do branqueamento de capitais
- Introdução
- A utilização de paraísos fiscais
- Tipificação das infracções
- Bibliografia
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