O não recolhimento de ICMS próprio regularmente declarado ao Fisco: uma análise sob a ótica do conceito de ilícito tributário e reflexos penais a partir do RHC 163.334 do STF

• Autor(a) principal: Carvalho, Juliana Silva de
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/55229
• topic: ICMS; STF; Ilícito tributário; Ilícito penal tributário; RHC 163.334 do STF

The field of illegality in tax matters gains mostly administrative contours, either by not paying the tax within the established legal term, or by non-compliance with ancillary obligations. Law 8,137 / 90, among other provisions, consolidated the initiative to penalize certain behaviors that went beyond mere tax defaults and that, in some way, harm the inspection and collection activity of the farm entity due to fraudulent and tricky content. Despite this trend, a strong debate was created about the figure contained in art. 2, II, of Law 8,137 / 90 as to its scope of applicability. For this reason, several jurisprudential discussions about the referred device arose, which lists what is called tax misappropriation and which culminated in the decision of RHC 163.334 of the STF. This work intends to elucidate as a general research objective the coherence of this last decision of the Supreme Court on the subject, insofar as it considered the conduct of the taxpayer of the tax obligation not to collect ICMS duly declared with the Tax Authorities, whose value has been discounted, criminal. or charged to someone else. To this end, a specific consideration is given to the figure of the tax offense and the criminal tax offense, together with the analysis of the scope of the criminal protection over the tax order and inherent relationships. Then, there is an exposition about the practical behavior of ICMS as a tribute to reach the final part, which is to face the discussion about the interpretation of the vocabulary construction of the type, as well as the precedents and jurisprudential clashes in the treatment of the subject until its arrival at the Federal Supreme Court. The conclusion was due to the inconsistency of the decision proposed by the Supreme Court and the examination of all these aspects, in addition to the aid of jurisprudential research, also had as a parameter the examination of bibliographic productions, through a qualitative approach, updating the knowledge about the object of study, by using pure results and with an exploratory objective.