{"id":23929,"date":"2012-03-16T14:26:13","date_gmt":"2012-03-16T14:26:13","guid":{"rendered":"https:\/\/trc.pt\/\/2012\/03\/16\/recpen1638096idlrac1\/"},"modified":"2012-03-16T14:26:13","modified_gmt":"2012-03-16T14:26:13","slug":"recpen1638096idlrac1","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/recpen1638096idlrac1\/","title":{"rendered":"Abuso de confian\u00e7a fiscal. Iva"},"content":{"rendered":"
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ABUSO DE CONFIAN\u00c7A FISCAL. IVA <\/strong><\/p>\n

RECURSO CRIMINAL Nº<\/strong> 1638\/09.6IDLRA.C1
Relator: <\/strong>PAULO GUERRA
Data do Acord\u00e3o: <\/strong>29-02-2012
Tribunal:<\/strong> COMARCA DE ALCOBA\u00c7A – 2º JU\u00cdZO 
Legisla\u00e7\u00e3o: <\/strong>ART.º 105º, DO R.G.I.T.
Sum\u00e1rio: <\/strong><\/p>\n

No caso do IVA, s\u00f3 comete o crime de abuso de confian\u00e7a fiscal, previsto e punido pelo artigo 105º, do R.G.I.T., aquele sujeito passivo que, tendo efectivamente recebido o montante devido pela cobran\u00e7a do imposto e esteja, por isso, obrigado \u00e0 sua entrega ao Estado, o n\u00e3o fa\u00e7a no prazo legalmente fixado para tal.
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ABUSO DE CONFIAN\u00c7A FISCAL. IVA RECURSO CRIMINAL Nº 1638\/09.6IDLRA.C1 Relator: PAULO GUERRA Data do Acord\u00e3o: 29-02-2012 Tribunal: COMARCA DE ALCOBA\u00c7A – 2º<\/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\/23929"}],"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=23929"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/23929\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=23929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=23929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=23929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}