Acórdão nº 98P1183 de Supremo Tribunal de Justiça (Portugal), 10 de Dezembro de 1998 (caso NULL)
Magistrado Responsável | HUGO LOPES |
Data da Resolução | 10 de Dezembro de 1998 |
Emissor | Supremo Tribunal de Justiça (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: ANULADO O JULGAMENTO.
Área Temática: DIR PROC PENAL - RECURSOS.
Legislação Nacional: CPP87 ART410 N2 A. DL 20-A/90 DE 1990/01/15 ART23 N1.
Sumário : I - A circunstância de não ter sido dado como não provado qualquer facto e a de não constar da matéria de facto provada que o arguido, no que respeita ao crime de fraude fiscal, tenha intencionalmente ocultado factos ou valores que devessem constar das declarações apresentadas, aponta- -nos para um vício da matéria de facto de que o S.T.J. pode conhecer: o da insuficiência para a decisão da matéria de facto provada - alínea a) do n. 2 do artigo 410 do C.P.P.. II - A insuficiência para a decisão da matéria de facto provada é um vício que se nos depara quando a matéria de facto provada é insuficiente para a decisão de direito, o que se verifica porque o tribunal recorrido deixou de apurar matéria de facto que lhe cabia apurar, dentro do objecto do processo, tal como este está enformado pela acusação e pela defesa, sem prejuízo do mais que a prova produzida em audiência justifique. III - "In casu", uma vez que na acusação foi imputado ao arguido que violou os deveres de informação, de verdade e transparência que sobre si impendiam, com o propósito de infligir um dano ao património fiscal do Estado, ao apresentar as declarações de IRS modelo 2 e...
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