rufimelo/PortugueseLegalSentences-v0 huggingface dataset:
Para tanto, entre os mesmos foi decidido que para efeitos de contabilisticamente aumentarem os custos de exercício da A..,Lda., sem que correspondessem a serviços efetivamente prestados e/ou materiais a ela fornecidos, entre 2004 e 2006 seriam obtidas e introduzidas faturas fictícias na contabilidade da sociedade, de molde a esta pagar menos impostos.
Ainda, agindo o FG na qualidade de gerente de direito e de facto da A...,Lda., a arguida FF como gerente de facto, e a arguida GG como sócia e gerente de facto, todos em representação e no interesse da A...,Lda., combinaram também entre eles diligenciar pela angariação de mais faturas fictícias junto de outras pessoas e empresas, de molde a que estas figurassem como pretensos fornecedores da A...,Lda., como obtiveram.
Estavam todos bem cientes dessas faturas não corresponderem a transações verídicas e destinarem-se a ser utilizadas pela A...,Lda. perante a administração tributária, de molde a que esta, enquanto utilizadora das mesmas, pagasse menos IRC e IVA nos exercícios e períodos respetivos.
Nestes termos, agindo de comum acordo, as arguidas GG e FF e FG, de 2004 a 2006 obtiveram e integraram na contabilidade da A...,Lda. as seguintes faturas fictícias, incluindo as da ..,Lda., de onde constavam os seguintes emitentes:
., Lda., NIPC ----, com sede na Rua ---, Torres Novas Anexo
Como referido supra, face ao combinado pelas arguidas FF e GG, em conjunto com o irmão e marido FG, a arguida FF e o FG no exercício das suas funções de sócios e gerentes de direito e de facto da ..,Lda., e a arguida GG como gerente de facto, entre janeiro e novembro de 2004, determinaram que esta emitisse as seguintes faturas, constantes do Anexo , a favor da A...,Lda., sem que correspondessem a serviços efetivamente prestados e/ou materiais a ela fornecidos:
FornecedorAnoFactura n.Data FacturaValor base da mercadoria
01-20043679,60779,124458,722001T
01-20043763,98985,164749,142001T
01-20043825,88806,924632,802001T
01-20042555,85475,612031,462001T
01-20044105,48570,045675,522001T
01-20044622,04288,195910,232001T
01-20044102,08189,405291,482001T
01-20044146,20387,785533,982001T
01-20044581,72280,534862,252001T
01-20043170,70252,434423,132001T
01-20042639,12491,432130,552001T
01-20042261,40609,672871,072001T
01-20042237,90605,202843,102001T
01-20042280,20613,242893,442001T
01-20042747,22511,972259,192001T
01-20042291,48615,382906,862001T
01-20042336,60623,952960,552001T
01-20042433,42642,352075,772001T
01-20042061,18571,622632,802001T
01-20042107,24580,382687,622001T
01-20042095,02578,052673,072001T
01-20042217,22601,272818,492001T
01-20042017,00563,232580,232001T
01-20042142,02586,982729,002001T
01-20042482,30651,642133,942001T
01-20042481,20461,432942,632001T
01-20042454,10646,282100,382001T
01-20042426,84641,102067,942001T
01-20041357,90298,002655,902001T
01-20043991,60838,404830,002001T
01-20043454,40926,344380,742001T
01-20043986,98027,534014,512001T
01-20042613,77106,622720,392001T
01-20041615,20396,891012,092001T
01-20042186,11785,362971,472001T
01-20042740,58700,712441,292001T
01-20042735,82699,812435,632001T
01-20042704,00883,763587,762001T
01-20042723,44697,452420,892001T
01-20042683,06879,783562,842001T
01-20042721,54697,092418,632001T
01-20041940,80788,752729,552001T
02-20042350,40626,582976,982001T
02-20042361,55628,692990,242001T
02-20042330,45622,792953,242001T
02-20042160,40590,482750,882001T
02-20042209,80599,862809,662001T
02-20042305,75618,092923,842001T
02-20042864,01724,162588,172001T
02-20042968,77744,072712,842001T
02-20042989,20127,953117,152001T
02-20043249,50697,414946,912001T
02-20042408,35637,592045,942001T
02-20043356,35097,714454,062001T
02-20042379,85632,172012,022001T
02-20043930,05016,714946,762001T
02-20042453,95646,252100,202001T
02-20043215,70070,984286,682001T
02-20042472,95649,862122,812001T
02-20043472,35119,754592,102001T
02-20042637,30681,092318,392001T
02-20043337,00904,034241,032001T
02-20042211,70600,222811,922001T
02-20042722,50077,283799,782001T
02-20042575,55669,352244,902001T
02-20042922,00115,183037,182001T
02-20042508,10656,542164,642001T
02-20042297,25996,483293,732001T
02-20042358,00628,022986,022001T
02-20042827,50097,233924,732001T
02-20042768,70086,053854,752001T
02-20042161,35590,662752,012001T
02-20042628,00059,323687,322001T
02-20042355,00007,453362,452001T
02-20042320,00620,802940,802001T
02-20042869,50105,213974,712001T
02-20042218,50981,523200,022001T
02-20042367,50629,832997,332001T
02-20042788,00899,723687,722001T
02-20042649,00063,313712,312001T
02-20042453,00646,072099,072001T
02-20042094,85578,022672,872001T
02-20042580,55290,302870,852001T
02-20042187,00595,532782,532001T
02-20041470,55939,401409,952001T
02-20042072,00003,682075,682001T
02-20041739,20990,451729,652001T
03-20042367,50629,832997,332001T
03-20044937,87538,205476,072001T
03-20042453,95646,252100,202001T
03-20042842,50720,082562,582001T
03-20044655,55864,555520,102001T
03-20044061,35561,665623,012001T
03-2004542,90433,15976,052001T
03-20042647,75683,072330,822001T
03-20044475,68020,385496,062001T
03-20042994,50748,962743,462001T
03-20042489,78033,063522,842001T
03-20042669,25497,162166,412001T
03-20042308,43998,603307,032001T
03-2004171,30172,55343,852001T
03-20042127,50774,232901,732001T
03-20042334,75003,603338,352001T
03-20042426,40641,022067,422001T
03-20042265,53990,453255,982001T
03-20042158,50590,122748,622001T
03-20042667,85876,893544,742001T
03-20042405,50637,052042,552001T
03-20042194,00786,862980,862001T
03-20041240,00325,601565,602001T
03-20042600,25674,052274,302001T
03-20042369,50820,213189,712001T
03-20042615,54056,953672,492001T
03-20042403,60636,682040,282001T
03-20042219,74171,753391,492001T
03-20042823,50716,472539,972001T
03-20042775,73707,392483,122001T
03-20042790,44090,183880,622001T
03-20042576,50669,542246,042001T
03-20042090,65767,222857,872001T
03-20042624,02058,563682,582001T
03-20042469,15649,142118,292001T
03-20044276,14602,475878,612001T
03-20044671,08677,515348,592001T
03-20042581,62050,513632,132001T
03-20042635,68060,783696,462001T
03-20042759,70084,343844,042001T
03-20042208,85599,682808,532001T
03-20042775,30327,312102,612001T
03-20042671,15497,522168,672001T
03-20042781,35518,462299,812001T
03-20042111,00581,092692,092001T
03-20042115,40391,932507,332001T
03-20042625,55488,852114,402001T
03-20042747,15511,962259,112001T
03-20042560,35666,472226,822001T
03-20042646,45492,832139,282001T
03-20042614,50676,762291,262001T
03-20042052,70380,012432,712001T
03-20042804,50712,862517,362001T
03-20042601,20674,232275,432001T
03-20042890,00729,102619,102001T
03-20042527,70470,262997,962001T
03-20042861,50723,692585,192001T
03-20044866,64524,665391,302001T
03-20044181,50584,495765,992001T
03-20044161,30200,655361,952001T
03-20043847,90381,104229,002001T
04-20042583,68670,902254,582002T
04-20042636,28060,893697,172002T
04-20042971,68744,622716,302002T
04-20042742,76891,123633,882002T
04-20042227,69603,262830,952002T
04-20042407,80017,483425,282002T
04-20042699,10692,832391,932002T
04-20042633,40490,352123,752002T
04-20042249,10797,333046,432002T
04-20042614,50676,762291,262002T
04-20042698,14692,652390,792002T
04-20042548,00664,122212,122002T
04-20042322,75621,322944,072002T
04-20042247,80607,082854,882002T
04-20042521,60659,102180,702002T
04-20042365,60629,462995,062002T
04-20042260,67609,532870,202002T
04-20042671,50687,592359,092002T
04-20042590,47672,192262,662002T
04-20042609,75675,852285,602002T
04-20042090,02767,102857,122002T
04-20042006,50561,242567,742002T
04-20042486,68652,472139,152002T
04-20042130,95584,882715,832002T
04-2004548,17814,151362,322002T
04-2004524,03859,57383,602002T
04-2004331,60583,00914,602002T
04-20044484,36452,035936,392002T
04-20044013,76172,615186,372002T
04-20044449,96445,495895,452002T
04-20044608,88285,695894,572002T
04-20044025,80174,905200,702002T
05-20042750,00892,503642,502002T
05-20042691,88691,462383,342002T
05-20042340,00814,603154,602002T
05-20042055,24570,502625,742002T
05-20042724,00887,563611,562002T
05-20042967,84553,892521,732002T
05-20041736,00989,841725,842002T
05-20042963,00742,972705,972002T
05-20042129,76584,652714,412002T
05-20041002,40230,462232,862002T
05-20042071,00763,492834,492002T
05-20042797,64521,552319,192002T
05-20041152,00498,881650,882002T
05-20042260,00799,403059,402002T
05-20042670,64307,422978,062002T
05-20042471,00889,492360,492002T
05-20042030,00945,703975,702002T
05-20043488,00312,724800,722002T
05-20042240,00795,603035,602002T
05-20042890,00919,103809,102002T
05-20042415,00828,853243,852002T
05-2004550,40814,581364,982002T
05-20042452,00835,883287,882002T
05-20042012,00942,283954,282002T
05-20042131,00774,892905,892002T
05-2004103,80729,721833,522002T
05-20042000,00750,002750,002002T
05-2004655,80834,601490,402002T
05-20042785,00899,153684,152002T
05-20042284,00803,963087,962002T
05-20042720,00886,803606,802002T
05-20042384,00822,963206,962002T
05-20042065,00762,352827,352002T
05-20042438,00833,223271,222002T
06-20042781,35518,462299,812002T
06-20042598,00483,622081,622002T
06-20042626,50489,042115,542002T
06-20042749,90892,483642,382002T
06-20044248,75407,265656,012002T
06-20044884,00527,964411,962002T
06-20044310,30798,965109,262002T
06-20044700,00873,005573,002002T
06-20044340,50994,705335,202002T
06-20044916,50914,145830,642002T
06-20045201,20538,235739,432002T
06-20045128,15524,355652,502002T
06-20045230,00543,705773,702002T
06-20045876,00666,446542,442002T
06-20044430,00011,705441,702002T
06-20044208,00969,525177,522002T
06-20044717,00446,235163,232002T
06-20044089,00136,915225,912002T
06-20043750,00412,504162,502002T
06-20044321,00370,995691,992002T
06-20043979,50456,114435,612002T
06-20042894,00109,863003,862002T
06-20042000,00560,002560,002002T
06-20043763,50415,074178,572002T
06-20042560,00616,403176,402002T
06-20043777,00417,634194,632002T
06-20043898,50440,724339,222002T
07-20042839,76719,552559,312003T
07-20044860,80953,554814,352003T
07-20044391,00864,294255,292003T
07-20044514,58697,774212,352003T
07-20045220,00541,805761,802003T
07-20045388,00573,725961,722003T
07-20042950,00740,502690,502003T
07-20042068,00762,922830,922003T
07-20042180,00974,203154,202003T
07-20042842,00909,983751,982003T
07-2004187,50985,63173,132003T
07-20042734,00889,463623,462003T..2004451616-07-20042910,00732,902642,902003T
07-20042050,00759,502809,502003T
07-20042576,00859,443435,442003T
07-20044538,00032,225570,222003T
07-20044519,35218,685738,032003T
07-20044251,80357,845609,642003T
07-20044715,65065,975781,622003T
07-20044633,00050,275683,272003T
07-20044267,00360,735627,732003T
07-20044673,85058,035731,882003T
07-20044896,50290,345186,842003T
07-20044054,80130,415185,212003T
07-20044324,60181,675506,272003T
07-20044029,50315,615345,112003T
08-20042903,78731,722635,502003T
08-20042872,67535,812408,482003T
08-20042279,10613,032892,132003T
08-20042150,09588,522738,612003T
08-20042035,70756,782792,482003T
08-20041698,00552,622250,622003T
08-20042971,68744,622716,302003T
08-20042750,00512,502262,502003T
08-20042085,00386,152471,152003T
08-20042166,10591,562757,662003T
08-20044923,68965,504889,182003T
08-2004355,00017,45372,452003T
09-20042103,00389,572492,572003T
09-20042710,00074,903784,902003T
09-20042418,00449,422867,422003T
09-20042980,00936,203916,202003T
09-20042263,20420,012683,212003T
09-20042764,00895,163659,162003T
09-20042340,60434,712775,312003T
09-20042870,00915,303785,302003T
09-20042491,00273,292764,292003T
09-20042200,00978,003178,002003T
09-20042400,00446,002846,002003T
09-20042860,00913,403773,402003T
09-20042022,00374,182396,182003T
09-20042385,00633,152018,152003T
09-20041313,00149,471462,472003T
09-20042347,00245,932592,932003T
09-20042867,00724,732591,732003T
09-20043212,75070,424283,172003T
09-20042809,60333,822143,422003T
09-20042284,00233,962517,962003T
09-20043859,25383,264242,512003T
09-20042794,30330,922125,222003T
09-20042338,00244,222582,222003T
09-20043440,30113,664553,962003T
09-20042427,00451,132878,132003T
09-20042243,50226,272469,772003T
09-20043772,45986,774759,222003T
09-20042611,60296,202907,802003T
09-20042657,30874,893532,192003T
09-20043199,80067,964267,762003T
09-20042649,19063,353712,542003T
09-20042556,49045,733602,222003T
09-20042246,40986,823233,222003T
09-20042898,32920,683819,002003T
09-20042801,50902,293703,792003T
09-20042352,60196,993549,592003T
09-20042275,30992,313267,612003T
09-20042254,70988,393243,092003T
09-20042908,10302,543210,642003T
09-20042739,70890,543630,242003T
09-20042359,20198,253557,452003T
09-20042680,99879,393560,382003T
09-20042726,60268,053994,652003T
09-20042772,66896,813669,472003T
09-20042637,86061,193699,052003T
09-20042848,70291,253139,952003T
09-20042516,50228,143744,642003T
09-20042012,65942,403955,052003T
09-20042206,20359,183565,382003T
09-20042650,09873,523523,612003T
09-20042606,96055,323662,282003T
09-20042452,33835,943288,272003T
09-20042813,86904,633718,492003T
10-20042377,20011,673388,872004T
10-20042010,00941,903951,902004T
10-20042774,38897,133671,512004T
10-20042744,80891,513636,312004T
10-20042388,42013,803402,222004T
10-20042285,80804,303090,102004T
10-20042786,00709,342495,342004T
10-20042281,32993,453274,772004T
10-20042626,08058,963685,042004T
10-20042436,36022,913459,272004T
10-20042500,00845,003345,002004T
10-20042398,00825,623223,622004T
10-20042639,34061,473700,812004T
10-20042766,22895,583661,802004T
10-20042347,62006,053353,672004T
10-20042316,40810,123126,522004T
10-20042622,40868,263490,662004T
10-20042051,82949,853001,672004T
10-20042394,54014,963409,502004T
10-20042589,76832,053421,812004T
10-20042614,24866,713480,952004T
10-20042204,20788,802993,002004T
10-20042498,98844,813343,792004T
10-20042806,00903,143709,142004T
10-20042938,60928,333866,932004T
10-20042180,00594,202774,202004T
10-20042681,00879,393560,392004T
10-20042550,00854,503404,502004T
10-20042000,00750,002750,002004T
10-20042324,00811,563135,562004T
10-20042150,00778,502928,502004T
10-20042030,00945,703975,702004T
10-20042263,00799,973062,972004T
10-20042780,00898,203678,202004T
10-20042789,00709,912498,912004T
10-20042050,00949,503999,502004T
10-20042430,00831,703261,702004T
10-20042700,00693,002393,002004T
10-20042240,00985,603225,602004T
10-20042233,00794,273027,272004T
10-20042900,00731,002631,002004T
10-20042282,00803,583085,582004T
10-20042360,00818,403178,402004T
10-20042471,30409,553880,852004T
10-20042909,20302,753211,952004T
10-20042343,70385,303729,002004T
10-20042601,00624,193225,192004T
10-20042858,60293,133151,732004T
10-20042581,30430,453011,752004T
10-20042921,30305,053226,352004T
10-20042429,60211,623641,222004T
10-20042093,00147,673240,672004T
10-20042997,20319,473316,672004T
10-20042497,70414,563912,262004T
10-20042523,00419,373942,372004T
10-20042959,00932,213891,212004T
10-20042418,40829,503247,902004T
10-20042369,44820,193189,632004T
10-20042578,54859,923438,462004T
10-20042604,04864,773468,812004T
10-20042517,34848,293365,632004T
10-20042387,80823,683211,482004T
10-20042054,88950,433005,312004T
11-20042851,65531,812383,462004T
11-20043006,50461,244467,742004T
11-20042276,30612,502888,802004T
11-20043181,50304,493485,992004T
11-20042738,60510,332248,932004T
11-20043755,50793,554549,052004T
11-20042337,10624,052961,152004T
11-20043415,50918,954334,452004T
11-20042747,50702,032449,532004T
11-20044296,00796,245092,242004T
11-20042567,00667,732234,732004T
11-20044408,60627,635036,232004T
11-20042658,20685,062343,262004T
11-20044847,00520,935367,932004T
11-20042434,95642,642077,592004T
11-20044990,00738,105728,102004T
11-20042622,70488,312111,012004T
11-20042795,00711,052506,052004T
11-20042815,90715,022530,922004T
11-20042491,00653,292144,292004T
11-20042051,15569,722620,872004T
11-20042168,00591,922759,922004T
11-20042336,50813,943150,442004T
11-20042899,50730,912630,412004T
11-20042492,86843,643336,502004T
11-20042877,40916,713794,112004T
11-20042347,00815,933162,932004T
11-20042223,18982,403205,582004T
Total192964,1425663,38
Tanto assim que apresentou como fornecedores para os exercícios anteriores pessoas que nunca tiveram capacidade para fornecer as mercadorias que a .. alegava comprar-lhes, designadamente PJF, que aparece como o seu maior fornecedor, JST, que nem sequer estava registado na DGCI, JST, que informou nem conhecer a empresa e nunca ter exercido atividade ligada a sucatas.
Tanto a nível dos clientes, como de fornecedores, não apresentava a ..,Lda. documentos de transporte, não revelava custos com pessoal, equivalente a nunca ter tido empregados, nem exibia custos com combustíveis ou com transportes de mercadorias.
Os restantes custos com outros fornecimentos e serviços externos eram muito reduzidos, tendo em conta o volume de negócios declarado anote-se que a ..,Lda. foi objeto do inquérito n. ---/09IDLSB, por suspeitas de utilização de faturação.
As vendas declaradas para empresas do grupo da família G A...,Lda. e, onde esta também se integrava, cifravam-se em valores compreendidos entre os 80% e os 90% do volume total de negócios.
A A...,Lda. não exibiu comprovativos dos meios que teriam sido utilizados para pagar as faturas, mas apenas cópias do extrato de conta corrente e dos recibos.
A ..,Lda. não apresentou perante a administração tributária os anexos recapitulativos de clientes e fornecedores.
Tudo isto pressuporia trabalhos de descarga, seleção, separação, pesagem e carga que implicariam, para além de um considerável espaço físico e outros meios materiais, um elevado volume de mão-de-obra, tudo condicionantes de que a ..,Lda. não dispunha.
Não possuía a ..,Lda. circuito financeiro relacionado com a emissão dos documentos, sendo que nem sequer era movimentada a conta bancos.
AJO Anexo
AJO200475104-06-20047795,501021,148816,642002T
AJO200475414-06-20046692,001291,487983,482002T
AJO200475618-06-20045334,001893,466227,462002T
AJO200475925-06-20044254,35028,325282,672002T
AJO200476030-06-20045815,901175,026990,922002T
AJO200477131-07-200413160,002680,4016840,402003T
AJO200476826-07-200411080,892435,3614516,252003T
AJO200476519-07-200410990,001378,1012368,102003T
AJO200476412-07-20047682,101809,598491,692003T
AJO200476206-07-20048495,001624,0510119,052003T
Adílio Oliveira Total81299,7415336,92
SRC, NIF ----, que teria domicílio na Travessa, Maia Anexo
SRC20041011-06-20048652,001463,8810115,882002T
SRC20041118-06-20048825,001116,7510941,752002T
SRC20041430-06-20048218,001761,4210979,422002T
SRC20042109-07-20046692,001051,488743,482003T
SRC20042816-07-200410907,561742,4412650,002003T
SRC20044420-07-20048057,641970,9510028,592003T
SRC20045723-07-20046004,601780,877785,472003T
SRC20047729-07-20046347,601846,047193,642003T
SRC Total64704,4012733,83
A morada que constava das faturas, onde pretensamente exerceria a sua atividade, tratava-se de uma mera casa de habitação, pertença da mãe do seu então companheiro, , na qual nunca se desenrolaram negócios relacionados com sucata.
, Lda., NIPC ---, com sede na rua , Corroios, Seixal Anexo
A arguida , Lda. foi constituída em 9-07-2001, tendo por objeto social desmantelamentos industriais e navais, reciclagem de sucatas, importação e exportações de sucatas e máquinas industriais.
Embora a firma tivesse como sócios fundadores MF e o seu filho, VMF, entretanto falecidos no ano de 2007, o que é certo é que a mesma foi criada também por impulso do arguido , conjuntamente com MF e VMF, de quem o arguido é filho e irmão, respetivamente.
Tanto assim que, na realidade, o ACM nunca desempenhou qualquer função nessa firma.
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