Prefácio á 2.a edição
Autor | Helder Martins Leitão |
Cargo do Autor | Advogado |
Páginas | 9- |
Page 9
Com o intuito de actualização, mormente, com a Lei nº 53-A/06, de 29/12, sai agora a lume esta nova edição.
A principal expectativa entre os contribuintes, residia na abolição criminal do crime de abuso de confiança fiscal.
Corria o boato que tal viria a acontecer.
Só que, tal não se concretizou.
Apenas e tão só se aditou à fundamentação para a concretização criminal mais um item: a necessidade de a prestação comunicada à administração tributária através da correspondente declaração, não ter sido paga, acrescida dos juros respectivos e do valor da coima aplicável, no prazo de 30 dias após notificação para o efeito.
Disso mesmo se deu conta neste trabalho quando se debruçou...
Para continuar a ler
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Os assinantes podem ver as versões revisadas da legislação com emendas
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