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98P676 AI generated

False tax data submission constitutes only fraud, excluding separate crimes of forgery and evasion under fiscal law.

Case Number 98P676
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the prosecution's request for plural convictions, ruling that submitting false data to the tax authority solely for tax evasion constitutes only the crime of fiscal fraud. The prosecution argued for concurrent charges of forgery and evasion, but the defense contended that the specific fiscal statute absorbed these elements. The court held that when the sole interest involved is fiscal, the general crimes of forgery and evasion do not apply concurrently to the same act.

Legislator headnote

Official

FRAUDE FISCAL CONCURSO APARENTE DE INFRACÇÕES BURLA FALSIFICAÇÃO INFRACÇÃO FISCAL UNIDADE DE INFRACÇÕES PLURALIDADE DE INFRACÇÕES

Keywords

AI generated
fiscal fraud false data submission tax evasion concurrent crimes fiscal statute criminal absorption plural convictions

Cited Legislation

AI generated
Art. 23, ns. 1, alíneas a) e b), 2, alínea d), e 3, alínea b), do DL 20-A/90

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Full text

[Nº CONVENCIONAL] JSTJ00035655

[Nº DO DOCUMENTO] SJ199810290006763

[PRIVACIDADE] 1

[PROCESSO NO TRIBUNAL RECURSO] 1897

[TEXTO INTEGRAL] N

[TRIBUNAL RECURSO] T CIRC COIMBRA

[URL] https://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/80D77022BFEBAA84802568FC003BA2AE?OpenDocument

SUMÁRIO

Quem, enganosamente, fornece dados falsos à Fazenda Nacional, com o objectivo exclusivo de conseguir fuga aos impostos, pratica - estando em causa, unicamente, os interesses fiscais do Estado -, tão somente, um crime de fraude fiscal (no caso, p.p. pelos artigos 23, ns. 1, alíneas a) e b), 2, alínea d), e 3, alínea b), do DL 20-A/90, na redacção originária), o que significa que não concorrem, também, os crimes de falsificação e burla p.p. pela lei geral.