CRITICISM ABOUT THE INCIDENCE OF THE CRIMINAL LAWS AND THE EFFECTS OF CRIMINALIZATION FOR NON-PAYMENT OF TAXES

Detalhes bibliográficos
Autor(a) principal: Ramos, Samuel Ebel Braga
Data de Publicação: 2022
Outros Autores: Freitas, Augusto Cesar de Oliveira
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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spelling 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
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