A definição e a validade do processo administrativo fiscal como prova no processo penal para prolação da sentença criminal
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Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Tironi, Renata
Orientador
Brito, Alexis Augusto Couto de
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Este trabalho procura elucidar e reconhecer a importância e a singularidade técnica e prática
dos crimes contra a ordem tributária e financeira, ramo proveniente de inúmeras discussões
sobre sua legitimidade e ávidos de grandes pontos controversos em sua aplicação. Atualmente
se tem conhecido que o ramo penal não pode ser tratado de forma estanque do tributário,
contudo, se faz necessário um distanciamento para refletir sobre as diferenças conceituais e
principiológicas dos ramos para melhor ponderação sobre o uso e recepcionamento de provas
e conteúdos produzidos pelo Fisco no processo penal, como o processo administrativo fiscal e
a representação fiscal para fins penais. Nesse contexto de alta ebulição, dados da Fazenda de
São Paulo demonstram um crescimento exponencial de representações fiscais para fins penais
do fisco apontando enorme relevância temática. Na aplicação prática pelo judiciário brasileiro
e órgão como o Ministério Público, demonstraram-se carentes sobre a problemática envolvida
no tema e apontam para uma aplicação de prematuras teorias interpretativas que burlam o
processo penal e violam garantias constitucionais, tais como constatação da materialidade
delitiva e autoria pela simples certidão de dívida ativa, impulsionando assim uma prática
cotidiana de transcrição da representação fiscal para fins penais do Fisco em denúncia,
levando indução de condenações criminais baseadas nos termos da denúncia munidas
exclusivamente por reflexões e presunções administrativas. O objetivo do presente trabalho
foi compreender em que categoria comprobatória o processo administrativo fiscal se encaixa e
como ele assim poderia ser recepcionado pelo processo penal, para tanto, foi necessário
adentrar em conceitos do direito tributário em relação aos do direito penal para melhor
fundamentar a presente pesquisa e foram constatadas inúmeras diferenças conceituais,
técnicas e principiológicas que fazem da prática do recepcionamento da representação fiscal e
da valoração do processo administrativo fiscal, como é aceito na atualidade, uma atuação
temerária e injusta do poder público, bem como deturpadora das bases do direito e processo
penal. Algumas alternativas para inibir tais práticas foram discutidas, como o caso de
capacitação técnica no âmbito do direito tributário de todo o corpo criminal atuante no âmbito
dos crimes tributários, sobretudo quanto á implementação das varas especializadas que o
Tribunal de Justiça do Estado de São Paulo promete ainda para o ano de 2019, bem como
atuações como a obrigatoriedade da perícia técnica fiscal criminal ainda na investigação ou
pelo menos no processo crime demonstraram-se importantes na presente pesquisa.
This paper seeks to elucidate and recognize the importance and technical and practical uniqueness of crimes against the tax and financial order, a branch that has come from numerous discussions about their legitimacy and is greedy for major controversial points in their application. It is currently known that the criminal branch cannot be treated in a watertight manner, however, it is necessary an abstraction to reflect on the conceptual technical and conventional differences of the branches to better consider the use and reception of evidence and content produced by the tax authorities. In criminal proceedings, such as administrative tax proceedings and tax representation for criminal purposes. In this context of high boiling discussions, data from the Finance of São Paulo revenue agencies show an exponential growth of tax representations for criminal tax purposes pointing to a huge thematic relevance. As for the practical application by the Brazilian judiciary and body such as the Public Prosecution Service has been showing lack of the issue involved and point to the application of premature interpretative theories that circumvent the criminal process and violate constitutional guarantees, such as finding criminality and authorship by simple certificate of active debt, thus driving a daily practice of transcribing the tax representation for criminal purposes of the taxpayer in complaint, leading to a mere induction of criminal convictions based on the terms of the complaint provided solely for administrative reflections. The objective of the present work was to understand in which category of evidence the tax administrative process fits and how it could be received by the due criminal process. Therefore, it was necessary to enter and address into concepts of the tax legislation in relation to the criminal law to better substantiate the present research. Numerous conceptual, technical, principle and conventional differences were found that make the practice of reception of tax representation and the valuation of the administrative tax process as practiced today in a reckless and unlawful performance of the government, as well as misrepresenting the basis of law and due criminal procedure. Some alternatives to inhibit such practices were discussed, such as the case of technical training in the scope of the tax law of the entire criminal body acting in the field of tax crimes, especially in the new implementation of the specialized courts that the São Paulo State Court promises for the year 2019, as well as actions such as the obligatory criminal tax technical expertise proof still in the investigation phase or at least in the criminal process proved to be important in this research.
This paper seeks to elucidate and recognize the importance and technical and practical uniqueness of crimes against the tax and financial order, a branch that has come from numerous discussions about their legitimacy and is greedy for major controversial points in their application. It is currently known that the criminal branch cannot be treated in a watertight manner, however, it is necessary an abstraction to reflect on the conceptual technical and conventional differences of the branches to better consider the use and reception of evidence and content produced by the tax authorities. In criminal proceedings, such as administrative tax proceedings and tax representation for criminal purposes. In this context of high boiling discussions, data from the Finance of São Paulo revenue agencies show an exponential growth of tax representations for criminal tax purposes pointing to a huge thematic relevance. As for the practical application by the Brazilian judiciary and body such as the Public Prosecution Service has been showing lack of the issue involved and point to the application of premature interpretative theories that circumvent the criminal process and violate constitutional guarantees, such as finding criminality and authorship by simple certificate of active debt, thus driving a daily practice of transcribing the tax representation for criminal purposes of the taxpayer in complaint, leading to a mere induction of criminal convictions based on the terms of the complaint provided solely for administrative reflections. The objective of the present work was to understand in which category of evidence the tax administrative process fits and how it could be received by the due criminal process. Therefore, it was necessary to enter and address into concepts of the tax legislation in relation to the criminal law to better substantiate the present research. Numerous conceptual, technical, principle and conventional differences were found that make the practice of reception of tax representation and the valuation of the administrative tax process as practiced today in a reckless and unlawful performance of the government, as well as misrepresenting the basis of law and due criminal procedure. Some alternatives to inhibit such practices were discussed, such as the case of technical training in the scope of the tax law of the entire criminal body acting in the field of tax crimes, especially in the new implementation of the specialized courts that the São Paulo State Court promises for the year 2019, as well as actions such as the obligatory criminal tax technical expertise proof still in the investigation phase or at least in the criminal process proved to be important in this research.
Descrição
Palavras-chave
crimes against tax order , tax administrative proceedin , criminal evidence , exam valuation , tax information in criminal proceedings , crimes contra ordem tributária , processo administrativo fiscal , prova criminal , valoração da prova , informações fiscais no processo penal