Acórdão nº 9310091 de Court of Appeal of Porto (Portugal), 14 de Abril de 1993
Magistrado Responsável | RAMIRO CORREIA |
Data da Resolução | 14 de Abril de 1993 |
Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: PROVIDO. ALTERADA A DECISÃO.
Área Temática: DIR CRIM - DIR PENAL ADUAN / TEORIA GERAL.
Legislação Nacional: CP82 ART46 N1 N2 ART71 ART72 ART74 N1 D E. RJIFA89 ART7 N1 N3 ART12 N1 N2 N3 NA REDACÇÃO DO DL 255/90 DE 1990/08/07 ART21 N1 ART32 N1 N4 N5 ART43 N1 ART58 N3.
Jurisprudência Nacional: AC RP DE 1990/10/31 IN JR T4 ANOXV PAG258.
Sumário: I - Incorrem no crime da previsão do artigo 32, nº 1 do Regime Jurídico das Infracções Fiscais Aduaneiras ( R. J. I. F. A. ), aprovado pelo Decreto-Lei nº 376-A/89, de 25 de Outubro, o arguido A que, agindo em nome, representação e no interesse da sociedade B, adquiriu por compra à arguida C casacos de couro no valor de 800 contos, que essa sociedade destinava à venda, e que a arguida C, com o conhecimento do arguido A, havia adquirido no estrangeiro e introduzido em Portugal sem os declarar na alfândega e sem pagar os respectivos direitos aduaneiros. II - Aquela sociedade é também responsável pela citada infracção face ao disposto no artigo 7, nº 1 do Regime Jurídico das...
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