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Publication
O papel da Procuradoria Europeia e os contributos para a missão tributária, fiscal e aduaneira da Guarda Nacional Republicana: desafios e potencialidades
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Authors
Pinho, Rui Ferreira Nogueira de
Abstract(s)
A presente investigação procura indagar em que sentido é que a recente criação da Procuradoria Europeia e a sua colaboração com os órgãos de polícia criminal veio a afetar a investigação que é levada a cabo pela Unidade de Ação Fiscal da Guarda Nacional Republicana, nomeadamente nos crimes económico-financeiros dos quais a Procuradoria Europeia possuí competência para investigar.
Numa fase inicial, procurou-se definir conceptualmente, o que são os crimes PIF, nos termos do disposto na Diretiva 2017/1371 e Regulamento 2017/1939, sendo essa mesma criminalidade a única para a qual a Procuradoria Europeia é competente.
Posteriormente, procurou-se explicar o porquê de ter sido criada a Procuradoria Europeia, isto é, todos os antecedentes históricos que levaram à sua criação, bem como o seu enquadramento legal e estatutário, a sua organização interna e ainda o seu funcionamento.
De seguida, procurou-se explicar sucintamente a missão e história da Unidade de Ação Fiscal, de forma a compreendermos como é que esta se enquadra nesta missão tão específica que a Guarda Nacional Republicana, bem como de que forma é que esta se enquadra no panorama nacional e internacional do combate a crimes económico-financeiros.
Abordámos ainda a cooperação estabelecida entre a Procuradoria Europeia e a própria Unidade de Ação Fiscal, através de diplomas que preveem de que forma é que a dependência funcional entre ambas deve ser adaptada à realidade das diligências realizadas.
A investigação assume uma abordagem qualitativa, com um raciocínio de investigação indutivo, formando uma teoria geral a partir de factos constatados pelos entrevistados.
Por fim, foi possível aferir que a Unidade de Ação Fiscal, pelas suas particularidades distintas de outros órgãos de polícia criminal, denota uma relação simbiótica no quadro da cooperação policial e judiciária com a Procuradoria Europeia.
Articulando desta forma as capacidades da Unidade de Ação Fiscal com as possibilidades que advêm do aparecimento da EPPO, revela-se muito interessante analisar em que medida é que esta ligação ajuda no combate e prevenção da criminalidade PIF.Com efeito, combatendo a criminalidade PIF, são preservados os direitos dos quais todos os cidadãos europeus são titulares, tendo em consideração as quantias envolvidas nesta natureza criminal.
This research aims at researching on how the recent creation of the European Public Prosecutor's Office and its collaboration with criminal police agencies has affected the investigation conducted by Guarda Nacional Republicana’s Unidade de Ação Fiscal, particularly in economic and financial crimes that the European Public Prosecutor's Office is competent to investigate. Initially, we sought to define what PIF crimes are, through Directive 2017/1371, which is the only type of crimes that the European Public Prosecutor's Office can investigate. Subsequently, we explained why the European Public Prosecutor's Office was created, that is, all the historical background that led to its creation, as well as its legal and statutory framework, its internal organization and how they work. Next, we tried to briefly explain the mission and history of the Unidade de Ação Fiscal, to understand how it fits into this extremely specific mission of Guarda Nacional Republicana, as well as how it fits into the national and international panorama of opposing economic and financial crimes. We also looked at the cooperation set up between the European Public Prosecutor's Office and the Unidade de Ação Fiscal itself, by legislation that provides understanding to how the functional dependence between the two should be adapted to the reality of the investigations conducted. The research takes a qualitative approach, with inductive reasoning, forming a general theory based on the facts found by the interviewees. Finally, it was possible to ascertain that the Unidade de Ação Fiscal, due to its particularities that are distinct from other criminal police bodies, plays a leading role in the judicial cooperation that is carried out with the European Public Prosecutor's Office, being a symbiosis with it, by linking the capabilities of the Unidade de Ação Fiscal with the possibilities that come with the emergence of the EPPO, it is very interesting to analyse the extent to which this link helps in the fight against and prevention of PIF crimes. In fact, by fighting PIF crimes, the rights of all european citizens are preserved, considering the amounts involved in this type of crime.
This research aims at researching on how the recent creation of the European Public Prosecutor's Office and its collaboration with criminal police agencies has affected the investigation conducted by Guarda Nacional Republicana’s Unidade de Ação Fiscal, particularly in economic and financial crimes that the European Public Prosecutor's Office is competent to investigate. Initially, we sought to define what PIF crimes are, through Directive 2017/1371, which is the only type of crimes that the European Public Prosecutor's Office can investigate. Subsequently, we explained why the European Public Prosecutor's Office was created, that is, all the historical background that led to its creation, as well as its legal and statutory framework, its internal organization and how they work. Next, we tried to briefly explain the mission and history of the Unidade de Ação Fiscal, to understand how it fits into this extremely specific mission of Guarda Nacional Republicana, as well as how it fits into the national and international panorama of opposing economic and financial crimes. We also looked at the cooperation set up between the European Public Prosecutor's Office and the Unidade de Ação Fiscal itself, by legislation that provides understanding to how the functional dependence between the two should be adapted to the reality of the investigations conducted. The research takes a qualitative approach, with inductive reasoning, forming a general theory based on the facts found by the interviewees. Finally, it was possible to ascertain that the Unidade de Ação Fiscal, due to its particularities that are distinct from other criminal police bodies, plays a leading role in the judicial cooperation that is carried out with the European Public Prosecutor's Office, being a symbiosis with it, by linking the capabilities of the Unidade de Ação Fiscal with the possibilities that come with the emergence of the EPPO, it is very interesting to analyse the extent to which this link helps in the fight against and prevention of PIF crimes. In fact, by fighting PIF crimes, the rights of all european citizens are preserved, considering the amounts involved in this type of crime.
Description
Keywords
União Europeia Criminalidade Económico-Financeira Procuradoria Europeia Unidade de Ação Fiscal Cooperação European Union Economic and Financial Crime European Public Prosecutor's Office Cooperation