Crimes contra a ordem tributária

• Autor(a) principal: Cuentas, Tania Emily Laredo
• Data de Publicação: 2013
• 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/35736
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

In order to apply the Federal Law n. 8..137/90, so that a criminal illicit can be configured, it’s required to be proven that a taxation illicit has also occurred. The present study initially intends to show the consumption of the crimes described in the first article of the Law n. 8.137/90, which presume the suppression or the reduction of the taxes owed to the government taxation department. For that purpose, the Administration is required to issue na Administrative Lawsuit to find out if the suppression or the reduction of the amount owed to the Government in matter of taxes where caused by fraud, so that would be the reason to charge the taxpayer for tax crimes. Yet, the study goal is to analise the article n. 83 of the Federal Law n. 9.430/96, regarding the necessity of a final judgement in administrative court before the state prosecutor to present a case in a criminal trial against the taxpayer, in the terms of the first article of the Federal Law n. 8137/90. Despite the Summula 109 of the Federal Supreme Court, which doesn’t create any objection to the previous to a criminal trial during the administrative judgment, the article n. 83 of the Federal Law n. 9.430/96 demands the final judgmente by the administrative course. Nevertheless, the Nacional Taxation Code says that during a Administrative Trial, the tax in demand cannot be claimed, as the rights to do so are suspended until the final judgement