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0140319 AI generated

Voluntary payment of social security contributions after accusation does not mandate case dismissal for fiscal crimes.

Case Number 0140319
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal da Relação do Porto dismissed the appeal regarding the mandatory archiving of fiscal crime files following voluntary social security payments. The prosecution argued that such payments should trigger automatic case closure under Article 26 of the Non-Customs Fiscal Offenses Legal Regime, while the defense contended this act constituted a full confession and settlement. The court ruled that the statute does not prescribe archiving for this specific scenario, limiting the payment's effect to a potential statutory reduction of the sentence rather than case termination.

Legislator headnote

Official

FRAUDE FISCAL PAGAMENTO VOLUNTÁRIO PENA REDUÇÃO

Keywords

AI generated
fiscal crime archiving voluntary payment effect social security contributions penalty reduction only non-customs fiscal regime

Cited Legislation

AI generated
Art. 26 RJIFNA
Art. 280 CPP98

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Full text

[DATA DEC. RECORRIDA] 12/15/2000

[Nº CONVENCIONAL] JTRP00031805

[Nº DO DOCUMENTO] RP200106060140319

[PRIVACIDADE] 1

[PROCESSO NO TRIBUNAL RECORRIDO] 183/00

[TEXTO INTEGRAL] N

[TRIBUNAL RECORRIDO] 1 J CIV V N FAMALICÃO

[URL] https://www.dgsi.pt/jtrp.nsf/56a6e7121657f91e80257cda00381fdf/3567CCBC1C18293580256ACE002F2AF2?OpenDocument

SUMÁRIO

O pagamento das contribuições à Segurança Social após acusação mas na fase de instrução não determina o arquivamento dos autos relativamente ao crime fiscal, nos termos do artigo 26 do Regime Jurídico das Infracções Fiscais Não Aduaneiras, por ali não estar prevista tal hipótese, mas eventualmente tão só, em julgamento, a redução da pena a metade (e não a sua dispensa).