Crimes contra a ordem tributária (Lei nº 8.137, de 27 de dezembro de 1990): representação fiscal e exaurimento da instância administrativa
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Tipo
TCC
Data de publicação
2022-12
Periódico
Citações (Scopus)
Autores
Alves, Willians Calixto
Orientador
Felberg, Lia
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Resumo
Este trabalho traz como escopo construir uma reflexão profícua no campo do direito processual penal, sob a ótica de um referencial analítico, que permita avaliar a efetiva compreensão quanto a extensão interpretativa ante o exaurimento da instância administrativa para a procedibilidade da ação penal incondicionada nos crimes contra a ordem tributária. Objetiva-se discussão crítica ao lançamento tributário como elemento objetivo do tipo o que não condiciona a ocorrência da infração penal. Visa-se ainda promover análise expositiva da Súmula Vinculante 24 editada pelo Supremo Tribunal Federal, eivada de equívocos técnicos e dogmáticos, que, na tentativa açodada de pacificar a questão do exaurimento prévio do processo administrativo-fiscal, tornou-se percursora de insegurança jurídica, com isso, é mister a elucidação de seu alcance no âmbito de autoridade-fiscal não extrapolando às autoridades judiciárias, ou seja, Ministério Público. Com a utilização de método de revisão integrativa e sistemática de literatura em uma abordagem qualitativa chega-se à conclusão de que o exaurimento prévio é relativo à área administrativa (agentes fiscais), para que provoque o Ministério Público, todavia não é condicionante às autoridades Judiciárias. Conclui-se ainda que a Súmula em comento deva ser revogada dentro de rito próprio e editada nova mais acertada eliminando-se as máculas técnico-dogmáticas.
This work aims to build a fruitful reflection in the field of criminal procedural law, from the perspective of an analitycal framework, which allows evaluating the effective understanding of the interpretative extension in the face of the exhaustion of the administrative instance for the procedure of unconditional criminal action in crimes against the order tax. The objective is critical discussion of the tax assessment as an objective element of the type that does not condition the occurrence of the criminal offense. It also aims to promote an expository analysis of the Binding Precedent 24 edited by the Federal Supreme Court, riddled with technical and dogmatic mistakes, which, in a hasty attempt to pacify the issue of prior exhaustion of the administrative-fiscal process, became a precursor of legal uncertainty, with Therefore, it is necessary to elucidate its scope within the scope of fiscal authority, not extrapolating to the judicial authorities, that is, the Public Ministry. With the use of an integrative and systematic literature review method in a qualitative approach, it is concluded that the privious exhaustion is related to the administrative area (fiscal agents), so that it causes the Public Ministry, however it is not a condition for the Judiciary authorities. It is also concluded that the Precedent in question must be revoked within its own rite and a new, more accurate edition, eliminating the technical-dogmatic stains.
This work aims to build a fruitful reflection in the field of criminal procedural law, from the perspective of an analitycal framework, which allows evaluating the effective understanding of the interpretative extension in the face of the exhaustion of the administrative instance for the procedure of unconditional criminal action in crimes against the order tax. The objective is critical discussion of the tax assessment as an objective element of the type that does not condition the occurrence of the criminal offense. It also aims to promote an expository analysis of the Binding Precedent 24 edited by the Federal Supreme Court, riddled with technical and dogmatic mistakes, which, in a hasty attempt to pacify the issue of prior exhaustion of the administrative-fiscal process, became a precursor of legal uncertainty, with Therefore, it is necessary to elucidate its scope within the scope of fiscal authority, not extrapolating to the judicial authorities, that is, the Public Ministry. With the use of an integrative and systematic literature review method in a qualitative approach, it is concluded that the privious exhaustion is related to the administrative area (fiscal agents), so that it causes the Public Ministry, however it is not a condition for the Judiciary authorities. It is also concluded that the Precedent in question must be revoked within its own rite and a new, more accurate edition, eliminating the technical-dogmatic stains.
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Palavras-chave
direito processual penal , crimes tributários , processo administrativo-fiscal , criminal procedural law , tax crimes , administrative-fiscal process