{"id":23923,"date":"2009-10-20T19:00:00","date_gmt":"2009-10-20T19:00:00","guid":{"rendered":"https:\/\/trc.pt\/\/2009\/10\/20\/movimento-judicial-ordinario-julho-2008-sp-8410\/"},"modified":"2009-10-20T19:00:00","modified_gmt":"2009-10-20T19:00:00","slug":"movimento-judicial-ordinario-julho-2008-sp-8410","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/movimento-judicial-ordinario-julho-2008-sp-8410\/","title":{"rendered":"Abuso de confian\u00e7a fiscal. Consuma\u00e7\u00e3o"},"content":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_23923\" class=\"pvc_stats all  \" data-element-id=\"23923\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p align=\"justify\"> <strong>ABUSO CONFIAN\u00c7A FISCAL. CONSUMA\u00c7\u00c3O <br \/> RECURSO PENAL N\u00ba<\/strong> 12\/08.6IDGRD.C1 <br \/> <strong>Relator:<\/strong> DR. GOMES DE SOUSA\u00a0<br \/> <strong>Data do Acord\u00e3o:<\/strong> 21-10-2009<br \/> <strong>Tribunal:<\/strong> VILA NOVA DE FOZ C\u00d4A<br \/> <strong>Legisla\u00e7\u00e3o:<\/strong> ARTIGO 105\u00ba DO RGIT <br \/> <strong>Sum\u00e1rio:<\/strong>  <\/p>\n<ul>\n<li>\n<div align=\"justify\"> \tO sentido materialmente constitucional que deve ser dado ao tipo penal contido no artigo 105\u00ba do RGIT exige que se considerem elementos do tipo de il\u00edcito: a exist\u00eancia (legal) de uma obriga\u00e7\u00e3o de entrega \u00e0 administra\u00e7\u00e3o tribut\u00e1ria de uma presta\u00e7\u00e3o tribut\u00e1ria; a exist\u00eancia de uma presta\u00e7\u00e3o tribut\u00e1ria efectivamente deduzida ou cobrada (nos termos legais); a falta dolosa dessa entrega. O crime de abuso de confian\u00e7a fiscal \u00e9 um crime omissivo puro que se consuma no momento em que o agente n\u00e3o entrega a presta\u00e7\u00e3o tribut\u00e1ria devida, haja ou n\u00e3o declara\u00e7\u00e3o tribut\u00e1ria.  \t<\/div>\n<\/li>\n<\/ul>\n<p align=\"justify\"> <a href=\"http:\/\/www.dgsi.pt\/jtrc.nsf\/c3fb530030ea1c61802568d9005cd5bb\/9bd67f823b1158248025766b0053314c?OpenDocument\" target=\"\u02cdblank\" rel=\"noopener noreferrer\">Consultar texto integral<\/a>  <\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_23923\" class=\"pvc_stats all  \" data-element-id=\"23923\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p>ABUSO CONFIAN\u00c7A FISCAL. CONSUMA\u00c7\u00c3O RECURSO PENAL N\u00ba 12\/08.6IDGRD.C1 Relator: DR. GOMES DE SOUSA\u00a0 Data do Acord\u00e3o: 21-10-2009 Tribunal: VILA NOVA<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[231],"tags":[],"_links":{"self":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/23923"}],"collection":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/comments?post=23923"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/23923\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=23923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=23923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=23923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}