O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica

Detalhes bibliográficos
Autor(a) principal: Nascimento, Maria Eduarda Rocha
Data de Publicação: 2023
Tipo de documento: Trabalho de conclusão de curso
Idioma: por
Título da fonte: Repositório Institucional da UFPB
Texto Completo: https://repositorio.ufpb.br/jspui/handle/123456789/27643
Resumo: The present monograph aims to analyze the feasibility of the Non-Prosecution Agreement (NPA) in cases of crimes against tax order committed by individuals, with an emphasis on the relationship between full reparation of the harm and the extinction of criminal liability in these offenses. Therefore, the objective was to present the concept of NPA and its requirements, highlight the specificities of tax crimes, clarify the possibility of extinguishing criminal liability through full reparation of the harm, regardless of entering into the NPA, and identify the practical application of the NPA in these cases. The study was conducted through bibliographic and documentary research, including academic papers and legislation related to the subject, as well as the analysis of legal precedents. Thus, the NPA is fully viable, and the reparation of the harm is an essential requirement of the NPA when applied to such crimes. However, it should only be demanded partially in order to ensure the legitimacy of the agreement.
id UFPB-2_af0cfc4edb64af5516730f91103adf22
oai_identifier_str oai:repositorio.ufpb.br:123456789/27643
network_acronym_str UFPB-2
network_name_str Repositório Institucional da UFPB
repository_id_str
spelling 2023-08-08T22:02:38Z2023-06-122023-08-08T22:02:38Z2023-06-01https://repositorio.ufpb.br/jspui/handle/123456789/27643The present monograph aims to analyze the feasibility of the Non-Prosecution Agreement (NPA) in cases of crimes against tax order committed by individuals, with an emphasis on the relationship between full reparation of the harm and the extinction of criminal liability in these offenses. Therefore, the objective was to present the concept of NPA and its requirements, highlight the specificities of tax crimes, clarify the possibility of extinguishing criminal liability through full reparation of the harm, regardless of entering into the NPA, and identify the practical application of the NPA in these cases. The study was conducted through bibliographic and documentary research, including academic papers and legislation related to the subject, as well as the analysis of legal precedents. Thus, the NPA is fully viable, and the reparation of the harm is an essential requirement of the NPA when applied to such crimes. However, it should only be demanded partially in order to ensure the legitimacy of the agreement.The present monograph aims to analyze the feasibility of the Non-Prosecution Agreement (NPA) in cases of crimes against tax order committed by individuals, with an emphasis on the relationship between full reparation of the harm and the extinction of criminal liability in these offenses. Therefore, the objective was to present the concept of NPA and its requirements, highlight the specificities of tax crimes, clarify the possibility of extinguishing criminal liability through full reparation of the harm, regardless of entering into the NPA, and identify the practical application of the NPA in these cases. The study was conducted through bibliographic and documentary research, including academic papers and legislation related to the subject, as well as the analysis of legal precedents. Thus, the NPA is fully viable, and the reparation of the harm is an essential requirement of the NPA when applied to such crimes. However, it should only be demanded partially in order to ensure the legitimacy of the agreement.Submitted by Gutemberg Monteiro (gutembergufpb@yahoo.com) on 2023-08-08T22:02:38Z No. of bitstreams: 2 license_rdf: 920 bytes, checksum: 728dfda2fa81b274c619d08d1dfc1a03 (MD5) MERN14062023.pdf: 1101967 bytes, checksum: d00468a9c9b10be75ad61694487cba7a (MD5)Made available in DSpace on 2023-08-08T22:02:38Z (GMT). No. of bitstreams: 2 license_rdf: 920 bytes, checksum: 728dfda2fa81b274c619d08d1dfc1a03 (MD5) MERN14062023.pdf: 1101967 bytes, checksum: d00468a9c9b10be75ad61694487cba7a (MD5) Previous issue date: 2023-06-01porUniversidade Federal da ParaíbaUFPBBrasilCiências JurídicasAttribution-NonCommercial 3.0 Brazilhttp://creativecommons.org/licenses/by-nc/3.0/br/info:eu-repo/semantics/openAccessCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOAcordo de Não Persecução PenalCrimes contra a ordem tributáriaReparação do danoJustiça negociadaNon-Prosecution Agreementcrimes against tax orderdamage reparationnegotiated justiceO acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise críticainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisHilário, Alessandra Danielle Carneiro dos SantosNascimento, Maria Eduarda Rochareponame:Repositório Institucional da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPBTEXTMERN14062023.pdf.txtMERN14062023.pdf.txtExtracted texttext/plain144470https://repositorio.ufpb.br/jspui/bitstream/123456789/27643/4/MERN14062023.pdf.txt8916c8873f1b91a681492ff8a42b1ef6MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82390https://repositorio.ufpb.br/jspui/bitstream/123456789/27643/3/license.txte20ac18e101915e6935b82a641b985c0MD53CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8920https://repositorio.ufpb.br/jspui/bitstream/123456789/27643/2/license_rdf728dfda2fa81b274c619d08d1dfc1a03MD52ORIGINALMERN14062023.pdfMERN14062023.pdfapplication/pdf1101967https://repositorio.ufpb.br/jspui/bitstream/123456789/27643/1/MERN14062023.pdfd00468a9c9b10be75ad61694487cba7aMD51123456789/276432023-08-09 03:03:54.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Repositório InstitucionalPUB
dc.title.pt_BR.fl_str_mv O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica
title O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica
spellingShingle O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica
Nascimento, Maria Eduarda Rocha
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
Acordo de Não Persecução Penal
Crimes contra a ordem tributária
Reparação do dano
Justiça negociada
Non-Prosecution Agreement
crimes against tax order
damage reparation
negotiated justice
title_short O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica
title_full O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica
title_fullStr O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica
title_full_unstemmed O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica
title_sort O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica
author Nascimento, Maria Eduarda Rocha
author_facet Nascimento, Maria Eduarda Rocha
author_role author
dc.contributor.advisor1.fl_str_mv Hilário, Alessandra Danielle Carneiro dos Santos
dc.contributor.author.fl_str_mv Nascimento, Maria Eduarda Rocha
contributor_str_mv Hilário, Alessandra Danielle Carneiro dos Santos
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
topic CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
Acordo de Não Persecução Penal
Crimes contra a ordem tributária
Reparação do dano
Justiça negociada
Non-Prosecution Agreement
crimes against tax order
damage reparation
negotiated justice
dc.subject.por.fl_str_mv Acordo de Não Persecução Penal
Crimes contra a ordem tributária
Reparação do dano
Justiça negociada
Non-Prosecution Agreement
crimes against tax order
damage reparation
negotiated justice
description The present monograph aims to analyze the feasibility of the Non-Prosecution Agreement (NPA) in cases of crimes against tax order committed by individuals, with an emphasis on the relationship between full reparation of the harm and the extinction of criminal liability in these offenses. Therefore, the objective was to present the concept of NPA and its requirements, highlight the specificities of tax crimes, clarify the possibility of extinguishing criminal liability through full reparation of the harm, regardless of entering into the NPA, and identify the practical application of the NPA in these cases. The study was conducted through bibliographic and documentary research, including academic papers and legislation related to the subject, as well as the analysis of legal precedents. Thus, the NPA is fully viable, and the reparation of the harm is an essential requirement of the NPA when applied to such crimes. However, it should only be demanded partially in order to ensure the legitimacy of the agreement.
publishDate 2023
dc.date.accessioned.fl_str_mv 2023-08-08T22:02:38Z
dc.date.available.fl_str_mv 2023-06-12
2023-08-08T22:02:38Z
dc.date.issued.fl_str_mv 2023-06-01
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/bachelorThesis
format bachelorThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://repositorio.ufpb.br/jspui/handle/123456789/27643
url https://repositorio.ufpb.br/jspui/handle/123456789/27643
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv Attribution-NonCommercial 3.0 Brazil
http://creativecommons.org/licenses/by-nc/3.0/br/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution-NonCommercial 3.0 Brazil
http://creativecommons.org/licenses/by-nc/3.0/br/
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Universidade Federal da Paraíba
dc.publisher.initials.fl_str_mv UFPB
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Ciências Jurídicas
publisher.none.fl_str_mv Universidade Federal da Paraíba
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFPB
instname:Universidade Federal da Paraíba (UFPB)
instacron:UFPB
instname_str Universidade Federal da Paraíba (UFPB)
instacron_str UFPB
institution UFPB
reponame_str Repositório Institucional da UFPB
collection Repositório Institucional da UFPB
bitstream.url.fl_str_mv https://repositorio.ufpb.br/jspui/bitstream/123456789/27643/4/MERN14062023.pdf.txt
https://repositorio.ufpb.br/jspui/bitstream/123456789/27643/3/license.txt
https://repositorio.ufpb.br/jspui/bitstream/123456789/27643/2/license_rdf
https://repositorio.ufpb.br/jspui/bitstream/123456789/27643/1/MERN14062023.pdf
bitstream.checksum.fl_str_mv 8916c8873f1b91a681492ff8a42b1ef6
e20ac18e101915e6935b82a641b985c0
728dfda2fa81b274c619d08d1dfc1a03
d00468a9c9b10be75ad61694487cba7a
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
MD5
MD5
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1777562299509243904

Registros relacionados