EXTINÇÃO DA PUNIBILIDADE PELO PAGAMENTO INTEGRALDO DÉBITO TRIBUTÁRIO EM DECISÃO DO STF:(DES)CRIMINALIZAÇÃO DOS ILÍCITOS FISCAIS?

UFSM Curso de Direito. Revista Eletronica

Sheyla Canuto Barbosa Freire¹  Hélio SilvioOurém Campos² 

[1] Universidade Católica de Pernambuco;Universidade Católica de Pernambuco.

关键词: Crimes Against the Tax Order;    Decriminalization;    Criminal Tax Law;    Extinction of Criminal Liability;    Supreme Federal Court.;    Crímenes contra el Orden Tributaria;    Despenalización;    Derecho Penal Tributario;    Extinción de la Punibilidad;    Corte Suprema de Justicia.;    Crimes Contra a Ordem Tributária, Descriminalização;    Direito Penal Tributário, Extinção da Punibilidade, Supremo Tribunal Federal;   

DOI  :  10.5902/1981369425583

学科分类：社会科学、人文和艺术（综合）

来源: Universidade Federal de Santa Maria * Departamento de Direito

【 摘 要 】

This paper tackles the foundation of the Supreme Federal Court’s judgment in the trial about declaratory embargos of the prosecution 516/DF, decided by the majority, in a plenary session. The research wonders on which foundation the Supreme Federal Court (STF) based its understanding regarding the existence (or not) of a temporal benchmark for the full payment of tax debt to extinguish liability of fiscal crimes, as well as the consequences of the majority understanding in the criminal sphere. By using the methodologies of case study and content analysis, this paper aims at identifying the contributions of this case to understand the decriminalization of the crimes at stake, and whether or not the criminal tax law needs to exist. As a result, it was verified that the decriminalizing mechanism applied any time at the STF’s discretion makes the criminal tax law inefficient.

【 授权许可】

CC BY