Súmula Vinculante 24: Análise jurídica da tipificação dos crimes contra a ordem tributária antes da constituição definitiva do crédito tributário.

• Autor(a) principal: Marchet, Débora Vicente
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/5622
• topic: Lançamento definitivo do crédito; Crimes materiais contra a ordem tributária; Súmula vinculante 24

The present work aims to carry out the analysis of the classification of crimes against the tax order provided for in art. 1, items I to IV, of Law 8,137 / 1990, before the definitive launch of the tax credit, based on binding summary 24 of the Superior Federal Court. For this, the following research methods were adopted: as for the approach, the qualitative approach was used; as for the level, the research is exploratory, and, finally, as for the procedure, the research used the bibliographic, considering that the data collection took place through books, legal doctrines, articles and reading of the respective binding summary 24, of the Federal Superior Court, as well as of the judges of that court, regarding this subject. At the conclusion of the study, it was found that the application of the aforementioned summary aims to ensure compliance with the Federal Constitution with regard to the contradictory and the broad defense, provided for in Article 5, items LIV and LV, that is, the Summary is in issue in strict accordance with the text of the Charter, with guarantees to the taxable person.