Tipicidade, antijuridicidade e culpabilidade nas infrações tributárias

• Autor(a) principal: Cunha, Arlindo Felipe da
• Data de Publicação: 2010
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/8953
• topic: Tipicidade; Antijuridicidade; Culpabilidade; Crime fiscal -- Brasil; Direito tributario -- Brasil; Culpa (Direito) -- Brasil; Sancoes tributarias -- Brasil; Typical; Anti judicially; Guilt; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The theme infringement tax is understudied by national doctrine. Most existing work part of the study of sanction, thereby relegating to a background the infringement, as if this were the order and logic of the system. The explanation for this order of study showing the idea placated in spatial planning national responsibility for infringement is straightforward. Until proved otherwise the taxpayer is always guilty and undeserving of the penalty. However, this idea is not backed by legal in the current constitutional development. The goal of this work is to study the infringement taxation based on school finalist adopted by the current Penal Code, which shows more fair when the imposition of capital punishment. For the theory finalist culpability is not psychological, but regulatory compliance, is therefore not illicit element and Yes assumption. Guilt as a normative pure enables you to identify and note the various causes of exclusion of anti judicially and guilt, as well as where extinction. In that order of idea the constitutional principles that protect the taxpayer should not be studied in sanction and yes on guilt, as a mechanism for identifying the true nature of the infringement and as a parameter to the imposition of the penalty. That is why we started the analysis of the theme based on study of tribute from financial law and the principle of solidarity, many with administrative power. Subsequently, discussed their legal status, the subsidiary application of the principles and institutes criminal law, the typical, anti judicially and guilt. Is understanding pacific in criminal law that punishment itself will never solve the problem of crime, which must be resolved by a fairer social policy. The same can be said with respect to taxation, the sanction concealment itself will never solve the problem of tax collection, only a fairer tax policy is that be aware the contributor of the need to contribute to the maintenance of the State. To paraphrase Cezar Roberto BITENCOURT, typical, anti judicially and culpability are such interrelated ways that each element of the infringement (offence) presupposes the previous. The Division of infringement (offence) on three aspects, for the purposes of assessment and 4 valuation typical, anti judicially and guilt, eases and streamlines the application of law, securing against arbitrariness and contradictions which often could occur. This tripartite division of valuation enables a final result appropriate and fair