<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="https://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="https://www.loc.gov/MARC21/slim https://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="https://www.loc.gov/MARC21/slim">

  <leader>009710000a22002290004500</leader>
  <controlfield tag="001">338777</controlfield>
  <datafield tag="090" ind1=" " ind2=" ">
    <subfield code="a">338777</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">20220318              pory50        </subfield>
  </datafield>
  <datafield tag="101" ind1=" " ind2=" ">
    <subfield code="a">por</subfield>
  </datafield>
  <datafield tag="200" ind1=" " ind2=" ">
    <subfield code="a">O il&#xED;cito fiscal aduaneiro no direito portugu&#xEA;s</subfield>
  </datafield>
  <datafield tag="210" ind1=" " ind2=" ">
    <subfield code="a">Lisboa</subfield>
    <subfield code="d">1982</subfield>
    <subfield code="c">DGA</subfield>
  </datafield>
  <datafield tag="330" ind1=" " ind2=" ">
    <subfield code="a">Nomeadamente definindo o sistema actual a luz da dicotomia entre crimes e contra-ordena&#xE7;&#xF5;es aduaneiras, aspectos que s&#xE3;o desenvolvidos em profundidade.O artigo aborda o regime juridico das Infrac&#xE7;&#xF5;es Fiscais Aduaneiras, fazendo uma resenha historica dos diplomas legais aplicaveis, fixando-se depois mais em particular no direito vigente.</subfield>
  </datafield>
  <datafield tag="461" ind1=" " ind2=" ">
    <subfield code="t">Alf&#xE2;ndega : revista aduaneira. - N&#xBA;24/25,p.32-39</subfield>
  </datafield>
  <datafield tag="606" ind1=" " ind2=" ">
    <subfield code="a">CONTRA-ORDENA&#xC7;&#xC3;O</subfield>
  </datafield>
  <datafield tag="606" ind1=" " ind2=" ">
    <subfield code="a">CONTRABANDO</subfield>
  </datafield>
  <datafield tag="606" ind1=" " ind2=" ">
    <subfield code="a">IL&#xCD;CITO FISCAL</subfield>
  </datafield>
  <datafield tag="606" ind1=" " ind2=" ">
    <subfield code="a">DIREITO PENAL ECON&#xD3;MICO</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Silva, A. Martins</subfield>
  </datafield>
  <datafield tag="920" ind1=" " ind2=" ">
    <subfield code="a">n</subfield>
  </datafield>
  <datafield tag="921" ind1=" " ind2=" ">
    <subfield code="a">a</subfield>
  </datafield>
  <datafield tag="995" ind1=" " ind2=" ">
    <subfield code="1">0</subfield>
    <subfield code="4">IPJCCPP__11092_000000000000000</subfield>
    <subfield code="5">2022-03-18</subfield>
    <subfield code="9">366514</subfield>
    <subfield code="a">PJ</subfield>
    <subfield code="c">IPJCC</subfield>
    <subfield code="k">IPJCCPP.11092</subfield>
    <subfield code="n">2022-03-18</subfield>
    <subfield code="o">0</subfield>
    <subfield code="r">AP</subfield>
  </datafield>
</record>
