O crime tributário como pressuposto da perda de vantagens

: delimitação subjetiva no âmbito de aplicação do instituto

Abstract

This research focuses on analyzing confiscation of assets, based on tax crimes. This topic usually generates quarrels that justify a thorough examination, regarding the paradigmatic debate on the nature of this sort of confiscation. Were also explored issues that prompted scrutiny from national and international courts. Considering recent case law, we sought to understand which mechanisms are available to the State in ways that ensure the repair of the damages caused by the tax infraction, regardless of the entity that, in that case, it personifies – Autoridade Tributária or Segurança Social. In this regard, the compatibility of the various possibilities for repair or recovery of assets, within the framework of criminal constitutional law, will be verified. Lastly, the way Portuguese courts have addressed confiscation of assets were examined, once a legal person is involved and benefits from profits acquired by the lawbreaker, its representative. The opposition will be provided, taking into account the institute's scope, while addressing the inconsistencies in the Prosecution’s attempts to forcibly employ asset recovery mechanisms and combat economic crime.

Date of Award	9 Sept 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Filipe Cerqueira Alves (Supervisor)