O crime de não recolhimento de contribuições previdenciárias : contributo para a compreensão do bem jurídico e da técnica de tutela

• Autor(a) principal: von Saltiel, Ramiro Gomes
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_RS
• Texto Completo: http://tede2.pucrs.br/tede2/handle/tede/9880
• topic: Direito Penal Econômico; Crimes Previdenciários; Crimes Contra a Seguridade Social; Apropriação Indébita Previdenciária; Não Recolhimento de Contribuições Previdenciárias; CIENCIAS SOCIAIS APLICADAS::DIREITO

The present work has as object the crime of non payment of taxes to the social security, wrongfully named by the legislation as “illegal appropriation against the social security” in the art. 168-A, § 1º of the brazilian Criminal Code. The fundamental problem is the constitutional legitimacy of this typical figure. The general-hypothesis is that there are two legal objects protected by the type: the revenue of the social security and the fiscal truth, and that the art. 168-A, § 1º, I CP do not protect rightfully these legal objects, especially the second, since the law does not requires fraud for its realization, violating so the constitutional principle of ofensitivity. It is assumed that there is only legit criminalization by the exclusively protection of legal objects, beyond the constitutional principle of ofensivity. For that reason, the research approaches the Social Security since the Constitution of 1988, like the social fundamental to Social Security, to then study the legal questions of the System of Social Security, that will explain the typical elements of the art. 168-A, § 1º, especially the verb “pay”, core of the criminal type. The study of the epistemology of the economic criminal law and the Social Security criminal law serve the comprehension of the legislative transformation history of these crimes in Brazil, since the DL. n. 65/37 to the Law n. 9.983/2000, that has inserted the crime in the criminal code, and which legislative minutes are inquired for the criminal politic analysis. The definition of the criminal legal object follows from the main hypothesis indicated by the doctrine. In the end, it will be faced the ground question: if the non-payment of taxes to the Social Security of the art. 168-A, CP, is or is not constitutional. As result, it will be concluded that the article in question is not in conformation with the constitutional canons in criminal matter.