Fiscal default and tax appropriation in the RHC 163.334/SC

• Autor(a) principal: Pinheiro, Johnattan Martins
• Data de Publicação: 2020
• Outros Autores: Aguiar, Denison Melo de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Direito da Faculdade Guanambi
• Texto Completo: https://portaldeperiodicos.animaeducacao.com.br/index.php/RDFG/article/view/13934
• topic: Apropriação Indébita. Inadimplência fiscal. RHC.; Misappropriation. Fiscal default. RHC.

The relationship between tax defaults and tax misappropriation, based on the Ordinary Appeal of Habeas Corpus 163.334 / SC, has become blurred, causing the Brazilian legal system to start reflecting on whether its use is covered by legality. The purpose of this article is to analyze the points of divergence between the decision issued by RHC 163.334 and the constitutional guarantees of the Brazilian State. The methodology used was a case study; through bibliographic and documentary research. The guiding questions are: Does the decision that declared the failure to pay a Circulation of Goods and Services Tax (ICMS) defaults comply with the constitutional guarantee system? Does the default of the tax shape the classification of misappropriation? Therefore, it can be concluded that there is a divergence between the characteristics of the individual who appropriates someone else's and the defaulting taxpayer, that is, the possession of a property that does not belong to him.