Money received for paying a client’s taxes

Supreme Court · Second Chamber (Penal) · 2016

What the Supreme Court considered and decided

The court upheld convictions for misappropriation and professional disloyalty where money entrusted for a specific purpose was retained and instructed work was neglected. It distinguished the two forms of conduct.

What this helps explain

The lawful initial delivery of the money does not prevent subsequent appropriation when it deviates from the obligation assumed.

Editorial summary from the official note of the CGPJ. It describes this resolution, without certifying the subsequent evolution of the procedure. It should be read with the legislation applicable to its facts, reforms and subsequent case law.