A tributação de atos ilícitos e aspectos processuais relevantes

• Autor(a) principal: Miguel, Bruna Dias
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/23028
• topic: Direito Tributário - Leis e legislação; Atos ilícitos; Crime; Taxation - Law and legislation; Torts; Crime; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

Much has been discussed in the doctrine and jurisprudence about the possibility or not of taxation of income arising from the practice of illicit acts, its legitimacy in relation to what our legal system provides. Although it is not a recent issue, it’s certain that the discussion assumed a greater relevance after the Brazilian Internal Revenue Service intended to impose taxes on income earned from the practice of illicit acts - crimes as corruption and money laundering, for example. Therefore, this study proposes the analysis of the taxation of illicit acts, considering mainly the concept of tax extracted from the Brazilian Federal Constitution and defined in article 3rd of the National Tax Code, the grounds used by the national doctrine, favorable or unfavorable to taxation, as well as the understanding of the Superior Courts regarding this subject. In addition, we will analyze this subject regarding the procedural aspects involved, since, as mentioned before, the Brazilian Tax Authorities are issuing Tax Assessments in face of those who earn income based on the practice of illicit acts. Our pretension, on this aspect, is to verify how Tax and Criminal proceedings will be dealt with in this specific situation and what are the possible alternative that we can glimpse so that both can exist without any violation of our legal system