Extinção da punibilidade nos crimes contra a ordem tributária

• Autor(a) principal: Florencio, Aline
• Data de Publicação: 2019
• 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/26821
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Crime fiscal; Direito Tributário; Tax crime; Tax law

The purpose of this final paper is to extinguish the punishability of crimes against the tax order. We will analyze the tax penal law and the specific law regarding the conduct classified as crime against the tax order, concepts related to this crime and state punishability. We will try to explain under the focus of penal doctrine what is considered a crime, punishability, extinction causes, as well as the criteria for the extinction of this punishability. We will investigate the legislative evolution regarding the extinction of punishability due to the payment of the tax, by the payment in installments and by the extinctive causes of punishability in the Penal Code and in the National Tax Code. Ultimately, we will seek the positioning of the jurisprudence of higher courts and doctrine regarding the subject of payment and payment by installments as a way of extinguishing the punishability for the practice of a crime against the tax order. We will point out the critiques of the doctrine, dominant positions and their foundations