Criminalidade econômica e extradição: a questão dos crimes fiscais

• Autor(a) principal: Alli, Thamyrys Baur Tuffi
• Data de Publicação: 2015
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/9702
• topic: Extradition; Criminal Judicial Cooperation; Economic Criminal Law; Economic offenses; Tax offenses; Extradição; Cooperação Jurídica Penal; Direito Penal Econômico; Crimes econômicos; Crimes fiscais; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PENAL

The aim is to reflect on the use of extradition to the recovery of economic offenders. Initially, it exposes briefly the structural elements of the Economic Criminal Law, emphasizing their distinguishing characteristics of the traditional model and its most controversial issues that hinder the prosecution of its agents. In second place, we analyze the main forms of legal cooperation in criminal matters, among the most classic, such as the approval of the foreign judgment, and the latest, as direct aid. It also highlights the use of extradition as one of the most important ways in which still need to support the international community, making it necessary to expose its characteristics and key issues. Then takes care of limitations when the alleged crime for Economic Criminal Law, seeing insurgents issues of this combination, as well as the treatment determined by case law. Notes the evolution that these limitations are struggling to prevent impunity due formalities problems, a major risk given the special features to economic crimes and especially the tax, which occupies the last part of this work. For those already observed in treated mitigation of the dual criminality requirement and asks-as to whether this base extradition devoid of criminal offense.