Providências cautelares quanto aos meios de prova
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 105-106 |
Page 105
Tudo parte desta base:
Compete aos órgãos de polícia criminal, mesmo antes de receberem ordem da autoridade judiciária competente para procederem a investigações, praticar os actos cautelares necessários e urgentes para assegurar os meios de prova.
Que mais não é que o vazado no n.º 1, do art. 249.º do C.P.P.. E que transposta para o regime do processo penal tributário ficará:
... qualquer órgão de polícia criminal ou agente da administração tributária pratica, em caso de urgência ou de perigo de demora, os actos cautelares necessários e urgentes para assegurar os meios de prova...
.
Que mais não é que o teor do art. 37.º do R.G.I.T.. Sendo mister advertir: não se deve confundir o depósito dos bens apreendidos a título cautelar, do que resulta do depósito para venda imediata que no número seguinte trataremos.
Não, aqui visa-se como depósito - repete-se - acautelar a prova, evitar o desaparecimento ou destruição de tudo quanto pode vir a ser precioso como prova.
Com as providências cautelares quanto aos meios de prova pretende-se:
- proceder a exames dos vestígios do...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Do Processo Penal Tributário
- Do Processo
- O exemplo como ponto de partida
- Aquisição da notícia do crime
- Detenção em flagrante delito
- Providências cautelares quanto aos meios de prova
- Depósito
- Inquérito
- Recebimento do inquérito pelo Ministério Público
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