CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Húmus |
Texto Completo: | http://periodicoseletronicos.ufma.br/index.php/revistahumus/article/view/17690 |
Resumo: | The article analyzes the role of the Brazilian Supreme Court in the use of criminal law in place of public policies, as carried out in the judgment of the Ordinary Appeal in Habeas Corpus n. 163.334/SC, with the consequent criminalization of tax default through the interpretation of article 2, item II of Law 8.137/1990. It is suggested that the resolution can be made in an adequate manner, through the competent powers (Executive and Legislative), as well as, in compliance with constitutional principles. Therefore, it starts from the legal and jurisprudential analysis, demonstrating the impossibility and especially the inefficiency of using criminal sanctions to solve problems of this nature. |
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CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXESCrítica da incidência da norma penal e os efeitos da criminalização pelo não recolhimento do ICMScrimes tributáriosSupremo Tribunal Federalsanção penaltax crimesSupreme CourtpenaltiesThe article analyzes the role of the Brazilian Supreme Court in the use of criminal law in place of public policies, as carried out in the judgment of the Ordinary Appeal in Habeas Corpus n. 163.334/SC, with the consequent criminalization of tax default through the interpretation of article 2, item II of Law 8.137/1990. It is suggested that the resolution can be made in an adequate manner, through the competent powers (Executive and Legislative), as well as, in compliance with constitutional principles. Therefore, it starts from the legal and jurisprudential analysis, demonstrating the impossibility and especially the inefficiency of using criminal sanctions to solve problems of this nature.O artigo analisa a atuação da Suprema Corte brasileira na utilização da lei penal em substituição as políticas públicas, tal como realizado no julgamento do Recurso Ordinário em Habeas Corpus n. 163.334/SC, com a consequente criminalização do inadimplemento fiscal por meio da interpretação do artigo 2º, inciso II da Lei 8.137/1990. Sugestiona-se que a resolutiva pode ser feita de maneira adequada, por meio dos poderes competentes (Executivo e Legislativo), bem como, na observação dos princípios constitucionais. Para tanto, parte-se da análise legal e jurisprudencial, demonstrando a impossibilidade e principalmente a ineficiência da utilização de sanção penal para solução de problemas desta natureza. Universidade Federal do Maranhão2022-05-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://periodicoseletronicos.ufma.br/index.php/revistahumus/article/view/1769010.18764/2236-4358v12n35.2022.7Revista Húmus; v. 12 n. 35 (2022): Desenvolvimento, Envolvimento e Educação2236-4358reponame:Revista Húmusinstname:Universidade Federal do Maranhão (UFMA)instacron:UFMAporhttp://periodicoseletronicos.ufma.br/index.php/revistahumus/article/view/17690/61Copyright (c) 2022 Revista Húmushttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessRamos, Samuel Ebel BragaFreitas, Augusto Cesar de Oliveira2022-05-12T11:37:26Zoai:ojs.pkp.sfu.ca:article/17690Revistahttp://www.periodicoseletronicos.ufma.br/index.php/revistahumusPUBhttp://www.periodicoseletronicos.ufma.br/index.php/revistahumus/oai||wellington.amorim@gmail.com2236-43582236-4358opendoar:2024-05-21T19:53:56.477718Revista Húmus - Universidade Federal do Maranhão (UFMA)true |
dc.title.none.fl_str_mv |
CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES Crítica da incidência da norma penal e os efeitos da criminalização pelo não recolhimento do ICMS |
title |
CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES |
spellingShingle |
CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES Ramos, Samuel Ebel Braga crimes tributários Supremo Tribunal Federal sanção penal tax crimes Supreme Court penalties |
title_short |
CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES |
title_full |
CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES |
title_fullStr |
CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES |
title_full_unstemmed |
CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES |
title_sort |
CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES |
author |
Ramos, Samuel Ebel Braga |
author_facet |
Ramos, Samuel Ebel Braga Freitas, Augusto Cesar de Oliveira |
author_role |
author |
author2 |
Freitas, Augusto Cesar de Oliveira |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ramos, Samuel Ebel Braga Freitas, Augusto Cesar de Oliveira |
dc.subject.por.fl_str_mv |
crimes tributários Supremo Tribunal Federal sanção penal tax crimes Supreme Court penalties |
topic |
crimes tributários Supremo Tribunal Federal sanção penal tax crimes Supreme Court penalties |
description |
The article analyzes the role of the Brazilian Supreme Court in the use of criminal law in place of public policies, as carried out in the judgment of the Ordinary Appeal in Habeas Corpus n. 163.334/SC, with the consequent criminalization of tax default through the interpretation of article 2, item II of Law 8.137/1990. It is suggested that the resolution can be made in an adequate manner, through the competent powers (Executive and Legislative), as well as, in compliance with constitutional principles. Therefore, it starts from the legal and jurisprudential analysis, demonstrating the impossibility and especially the inefficiency of using criminal sanctions to solve problems of this nature. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-05-12 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://periodicoseletronicos.ufma.br/index.php/revistahumus/article/view/17690 10.18764/2236-4358v12n35.2022.7 |
url |
http://periodicoseletronicos.ufma.br/index.php/revistahumus/article/view/17690 |
identifier_str_mv |
10.18764/2236-4358v12n35.2022.7 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://periodicoseletronicos.ufma.br/index.php/revistahumus/article/view/17690/61 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Húmus http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista Húmus http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal do Maranhão |
publisher.none.fl_str_mv |
Universidade Federal do Maranhão |
dc.source.none.fl_str_mv |
Revista Húmus; v. 12 n. 35 (2022): Desenvolvimento, Envolvimento e Educação 2236-4358 reponame:Revista Húmus instname:Universidade Federal do Maranhão (UFMA) instacron:UFMA |
instname_str |
Universidade Federal do Maranhão (UFMA) |
instacron_str |
UFMA |
institution |
UFMA |
reponame_str |
Revista Húmus |
collection |
Revista Húmus |
repository.name.fl_str_mv |
Revista Húmus - Universidade Federal do Maranhão (UFMA) |
repository.mail.fl_str_mv |
||wellington.amorim@gmail.com |
_version_ |
1799874899273056256 |