Fraude qualificada
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 145-146 |
Page 145
Pratica o crime de fraude qualificada, quem:
[ GRFICO EM ARQUIVO ADJUNTO ]
quando se verificar a acumulação de mais de uma das seguintes circunstâncias:
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o agente se tiver conluiado com terceiros que estejam sujeitos a obrigações acessórias para efeitos de fiscalização tributária;
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o agente for funcionário público e tiver abusado gravemente das suas funções;
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o agente se tiver socorrido do auxílio de funcionário com grave abuso das suas funções;
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o agente falsificar ou viciar, ocultar, destruir, inutilizar ou recusar entregar, exibir ou apresentar livros, programas ou ficheiros informáticos e quaisquer outros documentos ou elementos probatórios exigidos pela lei tributária;Page 146
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o agente usar os livros ou quaisquer outros elementos referidos na alínea antecedente sabendo-os falsificados ou viciados por terceiro;
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tiver sido utilizada a interposição de pessoas singulares ou colectivas residentes fora do território português e aí submetidas a um regime fiscal claramente mais favorável;
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o agente se tiver conluiado com terceiros com os quais esteja em situação de relações especiais,
visando a não liquidação, entrega ou pagamento da prestação tributária, a obtenção indevida de benefícios fiscais, reembolsos ou outras vantagens patrimoniais susceptíveis de causarem diminuição das receitas tributárias
- punição
prisão de 1 a 5 anos - pessoas singulares multas de 240 a 1200 dias - pessoas colectivas.
Esta mesma pena será aplicável quando a fraude tiver lugar mediante a utilização de facturas ou documentos equivalentes por operações inexistentes ou por valores diferentes ou ainda com a intervenção de pessoas ou entidades diversas das da operação subjacente.
Os factos previstos nas supra alíneas d) e...
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