PORTUGAL Law and Practice Contributed by: Bárbara Marinho e Pinto, Amanda Bueno Almeida and Lua Mota Santos, Rogério Alves & Associados Sociedade de Advogados, SP, RL
Rogério Alves & Associados Sociedade de Advogados, SP, RL Av. Álvares Cabral nº 61 4º andar 1250-017 Lisboa Portugal
Tel: +351 213 911 040 Fax: +351 213 911 041 Email: geral@raassociados.pt Web: www.raassociados.pt
1. Fraud Claims 1.1 General Characteristics of Fraud Claims In Portugal, the crime of fraud is set out in Article 217 of the Penal Code and punishes anyone who, with the intention of obtaining illegitimate enrichment for them - selves or for a third party, by means of error or decep - tion about facts that they have cunningly caused, or who causes another to perform acts that cause them, or another person, patrimonial damage, will be pun - ished with imprisonment for up to three years or a fine. Attempt, alone, is punishable. Criminal proceed - ings are contingent upon the lodging of a complaint. However, where the alleged offender is in a legally recognised family relationship with the victim, criminal proceedings further depend on an indictment brought by the victim pursuant to Article 207. Restitution or reparation shall result in the termination of the criminal proceedings pursuant to Article 206. In addition, Article 103 of the General Regime of Tax Offenses punishes tax fraud (which covers conducts such as concealing facts or figures in accounts or tax returns, or simulating business deals) and the penalty will be different depending on the value of the finan - cial advantage. If the advantage is equal to or greater than EUR15,000, the crime is punishable by a prison sentence of up to three years or a fine. If the amount is lower, the behaviour is punishable and only quali - fied as a misdemeanour, as stated in Article 118 of the
General Regime of Tax Infractions. Tax fraud can be qualified under the terms of Article 104 of the General Regime of Tax Infractions. The crime of false declarations is set out in Article 348-A of the Penal Code and punishes those who intentionally lie about their identity, marital status or other relevant characteristics before a public authority or official in the exercise of their duties. The applicable penalty is imprisonment for up to one year or a fine. This punishment will apply if there is no specific law providing for a more severe penalty for the falsehood committed. In Portugal, multiple corruption-related offences are typified under Article 372 et seq of the Portuguese Penal Code. The undue receipt of an advantage consists of a situation in which a public official, in the exercise of their duties, requests or accepts a pecuniary (or non- pecuniary) advantage when it is not due to them. This behaviour is punishable by up to five years in prison or a fine. The same crime is committed by anyone who promises a public official a financial or non-financial advantage, in which case they will be punished with up to three years in prison or a fine. Active corruption, which consists of offering (or suing) a civil servant, directly or through an intermediary, a financial or non-financial advantage for the perfor -
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