Natureza jurídica da constituição definitiva do débito tributário em face do caput do artigo 1º da Lei 8.137/90 e seus reflexos na prescrição

• Autor(a) principal: Mielenhausen, Karin Toscano
• Data de Publicação: 2010
• 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/34608
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PENAL::DIREITO PROCESSUAL PENAL; Débito fiscal; Crime fiscal

The objective of this work is to analyse the legal nature of the defeinitive establishment of a debt in relation to the tax crime described in the main part of article 1 of law 8.137/90, in such a way as to idefinity the legal bases for the criminal prosecution beginning only after the exhaustion of administrative proceedings. Most essentially, the criminal defendant's constitutional rigths to adversarial proceedings and to make a full defense in administrative proceeding must be considered, withc rights my come limited because of threat of the criminal prosecution. At the statutory leavel, there are various theories in the legal scholarship and court decisions to justify to need to wait until the definitive establishment of the debt before the investigastion of substantive tax crimes. The starting point for this studie was the decision handed down by the Federal Supreme Court in habeas corpus case # 81.611, and the later consolidation of the Supreme Court's position in Binding Precedent 24. Then the definitive establishment of the debt was as analyzed precondution for being able to bring the criminal case, as an objective condution of the crime being punishable, as a normative element necessary for the commission of the crime, as an issue from the criminal area connected area to non-criminal law issues and, finally, as evidence , of the crime. An analysis on the effects on the consummation of the crime and on the running of the statute of limitations was made for each of these legal bases. The concepts of tax, tax obligation, establishment of a tax credit, assessments and the situation in withc the credit is suspended where dealt with as necessary prerequisites for conducting the study