O inadimplemento tributário decorrente de ICMS próprio declarado ao fisco: uma análise acerca da possibilidade de enquadramento da conduta no tipo penal do art. 2º, II, da Lei n. 8.137/90

• Autor(a) principal: da Silva, André Luiz
• Data de Publicação: 2019
• 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/7195
• topic: ICMS

The actions of the Judiciary towards the repression of crimes against taxation law appears to have dangerously given in to the State’s tax revenue policy, which has lead to hitherto unprecedent situations. The Superior Court of Justice has recently adopted the understanding about the possibility of imprisonment of taxpayers who fail to make their payments within the legal deadline, even though the debit is duly declared in state bookkeeping. Such a conduct is perceived as equivalent to the crime of misappropriation, although the defence on the case argues that it is nothing but mere tax default. Therefore, this research examines the extent to which point circumstances such as the declaration of debts to revenue authorities and the absence of tax substitution in incidental operations have the power to influence the aforementioned framework of the penal conduct described in article 2°, II, of Law n. 8.137/90. The deductive-thinking method was the one chosen to approach the subject, throughout the wide exposure of the main concepts of the ICMS and Criminal Tax Law, until it got to the specific analysis of the tax default in the given situation, from its characteristics and possible consequences. In addition, it is important to reinforce the qualitative nature of the present research, as well as its monographic method of procedure, by the use of bibliographical and documental sources. Finally, embedded in the roster of renowned legal opinions, the research concludes for the impossibility of the mentioned question of arrest for ICMS debts, specially when given the conditions in which the ICMS revenue happens. In regards of the understanding adopted by the Superior Court of Justice, what is perceived is the ill-advised use of penal repression as a coercive instrument of tax collection.