Criminalização da inadimplência tributária do ICMS próprio por parte do STJ: HC 399.109/SC
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Tipo
TCC
Data de publicação
2021-06
Periódico
Citações (Scopus)
Autores
Araujo, Ana Laura Silveira Machado de
Orientador
Cury, Rogério Luis Adolfo
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Resumo
O trabalho ora apresentado tem como assunto principal o Direito Penal Tributário e analisa, a partir de um estudo de caso, os fundamentos legais, jurídicos e doutrinários que basearam a Terceira Turma do Superior Tribunal de Justiça durante o julgamento do Habeas Corpus 399.109/SC. Os magistrados debateram a possibilidade de se aplicar ao caso a conduta tipificada no artigo 2º, inciso II da Lei nº 8.137/1990 (apropriação indébita tributária) pela conduta dos pacientes em não recolher o ICMS nas operações próprias. Apesar da importância de se fazer incidir o Direito Penal sobre determinadas questões tributárias, no caso em concreto foram claramente empregadas sanções penais com o objetivo de cobrar, de forma compulsória, os tributos devidos. Dito isto, o julgamento do HC 399.109/SC se tornou alvo de críticas e entendimentos divergentes entre os estudiosos, vez que a jurisprudência presente até o momento se apresentava contrária ao que foi decidido. O veredicto da Terceira Turma declarou os pacientes culpados pelo crime de apropriação indébita de ICMS que foi comprovadamente reconhecido e seus nomes inscritos em dívida ativa. Importante ressaltar que o STJ se mostrou falho ao não zelar por princípios constitucionais, entre eles a proibição de prisão por dívida em casos que não sejam relacionados à pensão alimentícia. O objetivo deste trabalho é demonstrar a importância de se proteger o bem jurídico estatal, entretanto é necessário manter-se um equilíbrio para que essa cobrança não seja feita de maneira excessiva, a ponto de prejudicar uma das partes. Ademais, serão levantados temas interessantes como a evolução do ICMS, suas diversas modalidades e também o entendimento que cada Magistrado teve ao proferir seu voto no julgamento. A pesquisa foi realizada por meio de consultas bibliográficas e jurisprudenciais.
The work to be presented has as its main subject the Tax Criminal Law and analyzes, from a case study, the legal, juridical and doctrinal foundations that based the Third Panel of the Superior Court of Justice during the trial of Habeas Corpus 399.109/SC. The possibility of applying the crime of tax misappropriation (art. 2, II of Law 8137/1990) to the patients' practice of not collecting the ICMS in their own operations was discussed among the magistrates. Despite the importance of the existence of the practice of Criminal Law in tax issues, in the case in question the criminal sanctions were clearly employed with the objective of compulsorily collecting the taxes due. That said, the judgment of HC 399.109/SC has become the target of criticism and divergent understandings among scholars, since the jurisprudence present up to that moment was the opposite of what was decided. The decision taken by the Third Panel found the patients guilty of the crime of misappropriation of ICMS that was demonstrably declared and entered in the debt roster. Still, it is important to emphasize that the STJ showed itself to be flawed by not watching over constitutional principles, the main one being the prohibition of imprisonment for debt in cases that are not related to alimony. The objective of this work was to demonstrate that it is important to protect the state legal good, however, it is necessary to maintain a balance, so that this collection is not made in an excessive manner, damaging one of the parties. Furthermore, interesting themes will be raised, such as the evolution of the ICMS, its several modalities, as well as the understanding that each Magistrate had when voting in the judgment. The research was conducted through bibliographical and jurisprudential research.
The work to be presented has as its main subject the Tax Criminal Law and analyzes, from a case study, the legal, juridical and doctrinal foundations that based the Third Panel of the Superior Court of Justice during the trial of Habeas Corpus 399.109/SC. The possibility of applying the crime of tax misappropriation (art. 2, II of Law 8137/1990) to the patients' practice of not collecting the ICMS in their own operations was discussed among the magistrates. Despite the importance of the existence of the practice of Criminal Law in tax issues, in the case in question the criminal sanctions were clearly employed with the objective of compulsorily collecting the taxes due. That said, the judgment of HC 399.109/SC has become the target of criticism and divergent understandings among scholars, since the jurisprudence present up to that moment was the opposite of what was decided. The decision taken by the Third Panel found the patients guilty of the crime of misappropriation of ICMS that was demonstrably declared and entered in the debt roster. Still, it is important to emphasize that the STJ showed itself to be flawed by not watching over constitutional principles, the main one being the prohibition of imprisonment for debt in cases that are not related to alimony. The objective of this work was to demonstrate that it is important to protect the state legal good, however, it is necessary to maintain a balance, so that this collection is not made in an excessive manner, damaging one of the parties. Furthermore, interesting themes will be raised, such as the evolution of the ICMS, its several modalities, as well as the understanding that each Magistrate had when voting in the judgment. The research was conducted through bibliographical and jurisprudential research.
Descrição
Palavras-chave
ICMS , não recolhimento , segurança jurídica , apropriação indébita tributária , sales tax (ICMS) , no recollection , lega certainty , tax misappropriation