Criminalização do ICMS declarado e não pago: análise quanto ao consequencialismo e os princípios do direito tributário
item.page.type
TCC
Date
2020-11
item.page.ispartof
item.page.citationsscopus
Authors
Silva, João Pedro Tavares
publication.page.advisor
Pasin, João Bosco Coelho
Journal Title
Journal ISSN
Volume Title
publication.page.board
publication.page.program
Abstract
O presente trabalho tem por objetivo estudar os efeitos do julgamento do Recurso
Ordinário em “Habeas Corpus” 163 334 pelo Supremo Tribunal Federal onde foi
firmado o entendimento que, em se tratando de declaração e não pagamento do
ICMS há a possibilidade de prisão do contribuinte se atendidos os requisitos
propostos pelo próprio Tribunal Superior na tese firmada. Será brevemente
abordada a história do pagamento de tributos pela humanidade e como o tributo
deixou de ser algo agregado à sujeição e falta de liberdade para um dever de todo
cidadão como instrumento de manutenção estatal devido por todos, na sequencia
será avaliado o teor dos votos e dos argumentos utilizados para se chegar à tese
sob a óptica jurídica material da decisão e do dos efeitos do consequencialismo em
face dos princípios norteadores do direito tributário nacional.
The present paper has as object, to study the effects from the verdict of the “Habeas Corpus” 163 334 judged by the Supremo Tribunal Federal (Supreme Court), which understood that declaring the ICMS (similar to the sales tax in the U.S) tax and do not paying the value declared is probable cause for prison if observed the requirements exposed by the Court. It will be briefly exposed the history behind the payment of taxes by humanity and how it changed across the years from something aggregated to servitude and the loss of liberty to a duty shared by all citizens to maintain the apparatus of the State, in the sequence it will be valued the content of the decision by the ministers and the argumentation used in the judgement from the viewpoint of the principles that guide the tax law studies and the normative consequencialism.
The present paper has as object, to study the effects from the verdict of the “Habeas Corpus” 163 334 judged by the Supremo Tribunal Federal (Supreme Court), which understood that declaring the ICMS (similar to the sales tax in the U.S) tax and do not paying the value declared is probable cause for prison if observed the requirements exposed by the Court. It will be briefly exposed the history behind the payment of taxes by humanity and how it changed across the years from something aggregated to servitude and the loss of liberty to a duty shared by all citizens to maintain the apparatus of the State, in the sequence it will be valued the content of the decision by the ministers and the argumentation used in the judgement from the viewpoint of the principles that guide the tax law studies and the normative consequencialism.
Description
Keywords
tributário , lançamento tributário , declaração , não pagamento , tribute (tax) , tax posting , declaring taxes , tax evasion