A responsabilidade penal do contabilistas certificados e dos revisores oficiais de contas no crime de fraude fiscal

Abstract

Given the growing relevance of Certified Accountants and Statutory Auditors in the tax context, this study examines their potential criminal liability, as well as that of the legal entities in which they operate, specifically concerning the crime of tax fraud, as provided for and punished under Articles 103 and 104 of the General Regime of Tax Infractions. To this end, this study explores the different forms of authorship and participation, clarifying under what circumstances and in what manner these professionals can be held liable for committing the crime of tax fraud.

Date of Award	13 Jan 2026
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Germano Marques da Silva (Supervisor)