Crimes contra a ordem tributária: análise dos efeitos do parcelamento e do pagamento do crédito tributário no processo penal, perante o princípio da isonomia
The present study aims to understand the discipline given by article 83, §§ 2, 3 and 4, of Lei n.º 9.430/96, with wording given by Lei n.º 12.382/11, to tax order crimes, because this Law provides exceptional rules of process suspension and punitive extinguishment, which happens when the criminal in...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/51778 |
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| Resumo: | The present study aims to understand the discipline given by article 83, §§ 2, 3 and 4, of Lei n.º 9.430/96, with wording given by Lei n.º 12.382/11, to tax order crimes, because this Law provides exceptional rules of process suspension and punitive extinguishment, which happens when the criminal install or pay the tax credit due to the Treasury. However, these rules bring different treatment to tax crimes agents, compared to other fraud crimes agents, which may offend the isonomy principle. So, through bibliographical and jurisprudential research, it was sought to understand the basic aspects of tax order crimes, the effects of the installment payment and the tax credit payment on the criminal ambit, as well as to analyze whether the commented exceptional rules offend, or not, equality. In order to study the eventual isonomy offense, the tax crimes were compared to estelionato crime, due to the similarity between them. In addition, the criteria established by Celso Antônio Bandeira de Mello were used, in his book, called "The juridical content of the equality principle" (2000), namely, the differentiation factor, the rational justification for the distinction, and the harmony of the inequality with the criminal law principles. Therefore, it was analyzed if crimes against the tax order fit in these criteria, to determine if Lei n.º 9.430/96 discipline violates, or not, equality. |
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