Lei n.º 51-A/96, de 09 de Dezembro de 1996
Lei n.º 51-A/96 de 9 de Dezembro Altera o Decreto-Lei n.º 20-A/90, de 15 de Janeiro (Regime Jurídico das Infracções Fiscais não Aduaneiras) A Assembleia da República decreta, nos termos dos artigos 164.º, alínea d), 168.º, n.º 1, alíneas c) e d), e 169.º, n.º 3, da Constituição, o seguinte: Artigo 1.º Âmbito de aplicação O presente diploma é aplicável aos crimes de fraude fiscal, abuso de confiança fiscal e frustração de créditos fiscais que resultem das condutas ilícitas que tenham dado origem às dívidas abrangidas pelo disposto no Decreto-Lei n.º 225/94, de 5 de Setembro, e no Decreto-Lei n.º 124/96, de 10 de Agosto.
Artigo 2.º Suspensão do processo e da prescrição 1 - Se o agente obtiver da administração fiscal, nos termos legais, autorização para efectuar o pagamento dos impostos e respectivos acréscimos legais em regime prestacional, o processo de averiguações será suspenso enquanto se mantiver o pagamento pontual das prestações.
2 - A autorização a que se refere o número anterior suspende igualmente o processo penal fiscal durante o mesmo período e nas mesmas condições.
3 - O prazo de encerramento do processo de averiguação a que se refere o n.º 3 do artigo 43.º do Regime Jurídico das Infracções Fiscais não Aduaneiras, aprovado pelo Decreto-Lei n.º 20-A/90, de 15 de Janeiro, bem como o prazo de prescrição do procedimento criminal por crime fiscal, suspendem-se por efeito da suspensão do processo, nos termos dos números anteriores.
Artigo 3.º Extinção da responsabilidade criminal O pagamento integral dos impostos e acréscimos legais extingue a responsabilidade criminal.
Artigo 4.º Dever de comunicação Para efeitos do disposto nos artigos 2.º e 3.º, a administração fiscal comunicará ao Ministério Público as autorizações concedidas para pagamento, em regime...
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