{"id":35029,"date":"2018-02-27T15:38:07","date_gmt":"2018-02-27T15:38:07","guid":{"rendered":"https:\/\/trc.pt\/\/2018\/02\/27\/fraude-fiscal-qualificada-crime-comum-principio-da-legalidade\/"},"modified":"2018-02-27T15:38:07","modified_gmt":"2018-02-27T15:38:07","slug":"fraude-fiscal-qualificada-crime-comum-principio-da-legalidade","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/fraude-fiscal-qualificada-crime-comum-principio-da-legalidade\/","title":{"rendered":"Fraude fiscal qualificada. Crime comum. Princ\u00edpio da legalidade"},"content":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_35029\" class=\"pvc_stats all  \" data-element-id=\"35029\" 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 style=\"text-align: justify;\"> \t<strong>FRAUDE FISCAL QUALIFICADA. CRIME COMUM. PRINC\u00cdPIO DA LEGALIDADE<br \/> \tRECURSO CRIMINAL N\u00ba<\/strong> 27\/06.9IDLRA.C1<br \/> \t<strong>Relator:<\/strong> MARIA JOS\u00c9 NOGUEIRA<br \/> \t<strong>Data do Acord\u00e3o:<\/strong> 21-02-2018<br \/> \t<strong>Tribunal:<\/strong> TRIBUNAL JUDICIAL DA COMARCA DE LEIRIA &#8211; LEIRIA &#8211; JC CRIMINAL &#8211; JUIZ 1<br \/> \t<strong>Legisla\u00e7\u00e3o:<\/strong> ART. 103.\u00ba E 104.\u00ba DO RGIT; ART. 2.\u00ba DO CP; ART. 29.\u00ba, N.\u00ba 1, DA CRP<br \/> \t<strong>Sum\u00e1rio:<\/strong><\/p>\n<ol>\n<li style=\"text-align: justify;\"> \t\tO crime de fraude fiscal, pelo menos o que se consuma na modalidade prevista no n\u00ba 2 do artigo 104.\u00ba do RGIT, \u00e9 um crime comum, ou seja, pode ser cometido por qualquer pessoa, e n\u00e3o apenas pelo sujeito passivo da rela\u00e7\u00e3o tribut\u00e1ria.<\/li>\n<li style=\"text-align: justify;\"> \t\tEsta interpreta\u00e7\u00e3o normativa n\u00e3o viola o princ\u00edpio da legalidade, inscrito no artigo 2.\u00ba do CP e no artigo 29.\u00ba, n.\u00ba 1, da CRP.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"> \t<a href=\"http:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/a2f9509ce59ff4d08025823d0054e877?OpenDocument\" target=\"_blank\" rel=\"noopener noreferrer\">Consultar texto integral<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_35029\" class=\"pvc_stats all  \" data-element-id=\"35029\" 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>FRAUDE FISCAL QUALIFICADA. CRIME COMUM. PRINC\u00cdPIO DA LEGALIDADE RECURSO CRIMINAL N\u00ba 27\/06.9IDLRA.C1 Relator: MARIA JOS\u00c9 NOGUEIRA Data do Acord\u00e3o: 21-02-2018<\/p>\n","protected":false},"author":37,"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\/35029"}],"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\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/comments?post=35029"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/35029\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=35029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=35029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=35029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}