Crime de abuso de confiança fiscal

: causas de justificação e de desculpação

Abstract

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 Award	12 Mar 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Germano Marques da Silva (Supervisor)