O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.

Alimentação e estado nutricional de grupos da população do concelho de Lisboa

RESUMO - Objectivo: descrever o estado nutricional e o padrão alimentar de grupos da população de Lisboa. Delineamento, locais e participantes: estudo transversal do estado nutricional e do padrão alimentar de homens com 38 anos e mulheres e homens com 50-65 anos que vivem na freguesia do Lumiar, do concelho de Lisboa; estudo transversal dos hábitos alimentares e do estado nutricional de adolescentes com 12 a 19 anos estudantes de escolas secundárias de Lisboa; estudo transversal da excreção de sódio em urina de 24 horas de rapazes de 7 a 8 anos de escolas primárias do Lumiar. Métodos: o estado nutricional foi avaliado com metodologias padronizadas tal como propostas pela OMS. A ingestão alimentar foi medida pelo método das 24 horas anteriores no primeiro estudo e pelo método da história alimentar no segundo estudo. Resultados: nas crianças, a excreção urinária de sódio foi uma das mais altas da Europa. Nos adolescentes, a prevalência de excesso de peso/obesidade foi de 19% nos rapazes e 16% nas raparigas. 16% dos adolescentes não tomam pequeno-almoço, mas mais de 30% comem bolos a meio da manhã. A proporção de adolescentes com uma ingestão diária de certos alimentos é de 44% para guloseimas, 43% para bolos, 29% para refrigerantes e 16% para chocolates e gelados. Por outro lado, a frequência de ingestão diária de fruta e produtos hortícolas é baixa, principalmente nos adolescentes de menor nível sócio-económico. Nos adultos, 57% dos homens com 38 anos e 80% e 74% dos homens e mulheres com 50-65 anos, respectivamente, têm excesso de peso ou obesidade. A hipertensão arterial foi detectada em mais de 20% dos homens jovens e a sua prevalência aumenta com a idade. Foi observado um colesterol sérico superior a 200 mg/dL em perto de metade dos adultos e maior do que 240 mg/dL em 28% dos homens com 38 anos, em 24% dos homens com 50-65 anos e 44% das mulheres do mesmo grupo etário. 20% dos adultos jovens têm colesterol HDL inferior a 35 mg/dL, mais do que um terço são fumadores e a ingestão de álcool representa 13% da sua ingestão calórica total. Conclusões: foram observados estilos de vida não saudáveis, nomeadamente padrões alimentares não equilibrados, uma elevada prevalência de obesidade, hipertensão e dislipidemias, e, por isso, uma percentagem relativamente elevada da população de Lisboa tem um risco elevado de doenças cárdio-vasculares e outras doenças crónicas, bem como de morte prematura.

A importância da Polícia Municipal na segurança

The challenge of this work is to assess the importance of the municipal police in improving the safety of citizens, if gauging from this reality through contributions from the Municipal Police Guimarães. The IV Constitutional Review in 1997, enabled the Portuguese municipalities creating administrative police bodies. These services, known as Municipal Police, have gradually come up in several municipalities. Currently the Municipal Police have their fundamental legal regulations of Law No. 19/2004 of 20 May, which, according to the Portuguese Constitution provides that these must be seen as municipal services, which act in a space territorially delimited, which corresponds to the municipality that each belongs. Under Article 237, paragraph 3, of the Constitution, the Municipal Police are municipal services, which shall cooperate in the maintenance of public order and protection of local communities, acting in cooperation with the security forces, public security functions. The safety concept has been taking an increasingly significant importance within the population. Is also no doubt say that, currently, insecurity affects all of society and is a major concern of law enforcement authorities. To find suitable answers we found that there are several studies on these subjects. In order to be able to make our contribution, text looks us on this subject, having had the support of the Municipal Police Guimarães, in the preparation of this work. Thus, based on a survey, they were sounded out, as privileged actors, agents of the Municipal Police Guimarães, in order to know their perceptions with regard to security issues faced in the context of security. We understand ask them to answer in particular the following questions: What are the most facilitators situations of crime? How important is the Municipal Police Guimarães in crime prevention? What are the strategies for prevention of incivilities? What other skills that can be conferred upon the Municipal Police? The results obtained allowed us to conclude that incivilities facilitate the occurrence of crimes and that the Municipal Police may have a more active role in the security of the population. If you were given other duties, in addition to that already have, the Municipal Police could reach another level of effectiveness. However we understand that any change to the tasks of this police need a serious and profound reflection, to find complementary alternatives with the security forces, which does not conflict with current assignments of any of the parties or with the interests of citizens.