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Indícios de crime tributário
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 87-92 |
Page 87
Se até à decisão se revelarem indícios de crime tributário, é de imediato instaurado o respectivo processo criminal.
Se os indícios de crime tributário respeitarem ao facto objecto do processo de contra-ordenação, suspende-se o procedimento e o respectivo prazo de prescrição até decisão do processo crime.
Sem prejuízo de a todo o tempo o processo poder ser avocado pelo Ministério Público, a averiguação da infracção 143 competirá às autoridades competentes para o processo criminal:
- director de finanças 144
- director da Direcção de Serviços de Prevenção e Inspecção Tributária 145
Ao processamento dos crimes fiscais são aplicáveis as disposições do Código de Processo Penal e da legislação complementar. 146
[ GRÁFICO EM ARQUIVO ADJUNTO ]
Page 88
Fixemo-nos, tão-só, na notícia do crime fornecida por um agente da Administração Fiscal.
Quando este adquira notícia do crime, que fazer?
Transmiti-la à entidade fiscal competente.
É competente para a realização do processo de averiguações o director de finanças que exercer funções na área em que o crime tiver sido cometido ou o funcionário em quem aquele tenha, para tal fim, delegado genericamente competência.
E depois?
Face ao conhecimento de factos que indiciem a presumível prática de um crime fiscal, o director de finanças inicia um processo de averiguações 148 tendente a determinar os elementos constitutivos do crime e as circunstâncias da sua averiguação. 149
Pormenorizadamente:
Investigação s/ a existência do crime
Determinação dos agentes
Responsabilidade dos agentes
Descoberta e recolha de provas
Outros elementos c/interesse para a decisão
Neste preciso momento estabelece-se o primeiro contacto entre a Administração Tributária e os Serviços do Ministério Público
O director distrital de finanças comunicará de imediato a instauração do processo de averiguações ao representante do Ministério Público da área da comarca onde o crime tiver sido cometidoPage 89
Na medida em que cabe ao Ministério Público a competência para a dedução da acusação, pareceria que só após a conclusão do processo de averiguações se estabeleceria, com a remessa do processo, contacto com aquela entidade.
Lógico, mas só aparentemente.
Ao agente da Administração Tributária cabe, efectivamente, durante o processo de averiguações, os poderes e as funções que o Código de Processo Penal atribui aos órgãos de polícia criminal, mas, presume delegada a prática de actos que o Ministério Público pode atribuir àqueles...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Do Processo de Contra-Ordenação Fiscal
- Do Processo Judicial De Contra-Ordenação
- Fase administrativa
- Competência para a instauração e instrução
- Registo e autuação dos documentos
- Investigação e instrução
- Notificação do arguido
- Defesa do arguido/meios de prova
- Apreensão de bens
- Indícios de crime tributário
- Antecipação do pagamento da coima
- Aplicação da coima pelo dirigente do serviço tributário e outras entidades
- Arquivamento do processo
- Requisitos da decisão que aplica a coima
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