Crimes contra a ordem tributária: a extinção da punibilidade na Lei 8.137/90 e a decisão proferida no HC nº 90.757-SC

• Autor(a) principal: Martelozzo, Luís Gustavo
• Data de Publicação: 2014
• 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/34823
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Crimes contra a ordem tributária; Evasão fiscal; Posição do Supremo Tribunal Federal; Crime de formação de quadrilha; Crimes against the tax system; Tax evasion; Position of the Supreme Court; Crime of conspiracy

This research deals with crimes against the tax system in the face of recent decisions of the Supreme Court, which have held that, to be material, the offenses set forth in article 1 of Law no. 8137 1990 only consume with the final release of the tax credit at the administrative level. It is only at this time that credit becomes due and perfectly feasible, and not until then, you can determine whether indeed there was a reduction or elimination of tax. The Supreme Court decisions also innovated by arguing that the statute of limitations lapse of crimes under discussion will only start from the consummation of the offense, what will happen at the time mentioned. The issue sought to assess the elements of the referred members then tried to assess its sustainability and the consequences resulting therefrom. Were used, among others, the deductive method as part of a general analysis of tax evasion crimes to be reached a conclusion. Was also made use of literature search, which enabled the approach to the main theme of the work concerning the aspects. And of great importance was the study of the provisions of Law no. 8137/90 in comparison with the Criminal Code and the National Tax Code, by which it was possible to distinguish a criminal offense for an administrative offense, among other findings. At the end of the research we analyze the controversial decision in Minister Celso de Mello who understood that the crime of conspiracy persists even after the termination of tax crime by reason of full payment of the debt