Crime de abuso de confiança fiscal
: causas de justificação e de desculpação

  • Andreia Catarina Marques Pinto (Student)

Student thesis: Master's Thesis


The choice of this topic is motivated by the convergence of two areas of interest: On one side the Criminal Law and on the other side the Tax Law. The crime of abuse of fiscal confidence has been the one that has suffered the most changes in the General Tax Offenses Regime under article 105º and is also included in the Penal Code accordingly with article 205º. Within the scope of the causes of justification and exclusion of illegality, it is a crime that raises divergent jurisprudence and doctrine that are still questioned nowadays, in our jurisprudence. A special conflict arises between a pair of fundamental rights: the obligation to pay taxes and the obligation to pay wages. This is a specific case that deserves special attention. During this investigation, I will go deeply in the various causes of justification, their assumptions, the doctrine and the corresponding jurisprudence, to analyze a possible application of these figures in a specific crime.
Date of Award12 Mar 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorGermano Marques da Silva (Supervisor)


  • Criminal tax law
  • Crime of abuse of fiscal trust
  • Causes of justification
  • Right of necessity
  • Conflict of duties
  • Excusing state of need
  • Fundamental rights
  • Duty to pay taxes
  • Duty to pay wages to workers


  • Mestrado em Direito

Cite this