Necessidade de prévio processo administrativo como condição de procedibilidade para dar início a ação penal

• Autor(a) principal: Celidonio, Valdir Aparecido
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/35847
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Procedibilidade; Ação penal; Consumação; Crime; Ordem tributária; Processo administrativo; Procedibilidade; Prosecution; Consummation; Crime; Tax law; Administrative process

Our work has the scope to examine the need for prior administrative process as procedibilidade condition for prosecution, thus analyze what the exact time of the consummation of the crime against the tax order, given that the crimes against the tax system are material dependent of a final result, in order to know if the taxpayer has committed the offense of tax evasion capitulated in Law. 8,137 / 90, and in other scattered laws dealing with the same subject. We will cover in principle the general aspects of tax law, the main elements of general and abstract rule, general notions of criminal law, entering in the crimes against the tax order among the items most relevant to our work, that is, the need for prior process administrative as procedibilidade condition for the start of criminal proceedings, we will weave brief comments in the forms of suspension, exclusion and termination of the tax credit, ways which, in theory, benefit the taxpayer not to incur the penalties of tax offenses, among other relevant issues related matter under discussion.