Fraude fiscal e tributação

: atividade probatória: a declaração de imposto

Abstract

This dissertation examines the crime of tax fraud, with a particular focus on the omission of tax return submission, and further provides a brief consideration of the crime of misappropriation of tax funds, insofar as it relates to the subject under analysis. To this end, a methodological approach is adopted that combines doctrinal, legislative, and jurisprudential analysis, with special emphasis on the examination of court rulings addressing this matter. The primary objective is to determine the extent to which the failure to submit a tax return may constitute the crime of tax fraud, as set out in Article 103(1)(b) of the General Regime of Tax Infractions (RGIT). Following an analysis of the essential elements of the offence, along with practical case studies, it is concluded that no alternative legal classification is admissible other than that of tax fraud, provided that the statutory requirements are met.

Date of Award	13 Oct 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Germano Marques da Silva (Supervisor)