Aspectos da responsabilidade penal de advogados e contadores á luz do artigo 11 da lei n° 8137/1990
Tipo
TCC
Data de publicação
2024-05
Periódico
Citações (Scopus)
Autores
Pereira, Wesley Lemos
Orientador
Matsushita, Mariana Barboza Baeta Neves
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo tem como premissa trazer à tona a discussão sobre a
responsabilização de terceiros, mais precisamente advogados e contadores, a partir do artigo
11 da lei tratante dos crimes contra a ordem tributária (Lei n° 8137/90), em conjunto com
demais dispositivos do ordenamento jurídico, tais como o Código Civil e o Código Tributário
Nacional. Nesse sentido, a discussão deste artigo abrigará o diálogo com a responsabilidade
tributária, fazendo a comparação entre as áreas do Direito Penal Tributário — pertencente à
seara penal — e do Direito Tributário Penal — pertencente à seara tributária —, identificando
aspectos comuns, requisitos para a invocação da responsabilidade de terceiros e outras
similaridades entre os devidos institutos. Além disso, será demonstrado o impacto causado
pela jurisprudência recente do Supremo Tribunal Federal no RHC n° 163.334-SC, que passou
a criminalizar o inadimplemento do ICMS declarado em operação própria.
This article aims to bring to light the discussion on the liability of third parties, more precisely lawyers and accountants, based on article 11 of the law dealing with crimes against the tax system (Law No. 8137/90), together with other provisions of the legal system, such as the Civil Code and the National Tax Code. In this sense, the discussion of this article will include a dialogue with tax liability, making a comparison between the areas of Criminal Tax Law — belonging to the criminal sector — and Criminal Tax Law — belonging to the tax sector —, identifying common aspects, requirements for the tax sera —, identifying common aspects, requirements for the tax sera to invoke third-party liability and other similarities between the appropriate institutes. Furthermore, the impact caused by the recent investigation by the Federal Supreme Court in RHC No. 163.334-SC, which began to criminalize non-compliance with ICMS declared in the operation itself, will be demonstrated.
This article aims to bring to light the discussion on the liability of third parties, more precisely lawyers and accountants, based on article 11 of the law dealing with crimes against the tax system (Law No. 8137/90), together with other provisions of the legal system, such as the Civil Code and the National Tax Code. In this sense, the discussion of this article will include a dialogue with tax liability, making a comparison between the areas of Criminal Tax Law — belonging to the criminal sector — and Criminal Tax Law — belonging to the tax sector —, identifying common aspects, requirements for the tax sera —, identifying common aspects, requirements for the tax sera to invoke third-party liability and other similarities between the appropriate institutes. Furthermore, the impact caused by the recent investigation by the Federal Supreme Court in RHC No. 163.334-SC, which began to criminalize non-compliance with ICMS declared in the operation itself, will be demonstrated.
Descrição
Palavras-chave
responsabilidade penal tributária , crimes contra a ordem tributária , lei n° 8137/90 , advogados , criminal tax liability , crimes against the tax system , law no. 8137/90 , lawyers