Aspectos penais-tributários da criminalização do não recolhimento de ICMS próprio declarado
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Marcondes, Lucas Thiago Dias
Orientador
Sabbag, Eduardo de Moraes
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ISSN da Revista
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Resumo
Esta monografia se propõe a examinar, sob o prisma jurídico, se o tipo penal de
apropriação indébita tributária, constante do artigo 2º, II da Lei 8.137 de 1990, permite
a criminalização do não recolhimento do imposto sobre operações relativas à
circulação de mercadorias e sobre prestações de serviços de transporte interestadual,
intermunicipal e de comunicação, ante a escrituração contábil regular da dívida por
parte do contribuinte que vende mercadoria ou presta serviço para o consumidor final,
não contribuinte do imposto supramencionado. Em outras palavras, somente se está
a investigar aqui a possibilidade de criminalização do não pagamento do que se
conhece como ICMS próprio, nas situações em que o contribuinte regularmente
declara sua dívida nos documentos fiscais. Na primeira parte desta pesquisa, são
apresentados alguns conceitos elementares que subjazem à questão jurídica sob
análise, relacionados ao Direito Penal, ao Direito Tributário e aos crimes contra a
ordem tributária. Na segunda parte, são trazidos posicionamentos da doutrina
especializada no que se refere ao crime de apropriação indébita tributária, bem como
se expõe o julgamento de um recente caso concreto pelos tribunais superiores
brasileiros em face do dispositivo legal que estabelece referido delito. Na parte final,
conclui-se pela impropriedade e pela inconstitucionalidade do enquadramento típico
do quadro fático acima descrito no crime de apropriação indébita tributária.
This undergraduate thesis aims to investigate, from a legal perspective, whether the crime of tax misappropriation, provided for in Article 2, item II, of Brazilian Law n. 8.137 of 1990, allows the incrimination of those which abstain from paying the Brazilian tax on the circulation of goods, interstate and intercity transportation and communication services, when the bookkeeping is regularly done by taxpayers that sell a product to the end-user as well as by service suppliers that supply a service to the end-client, considering that neither the end-user nor the end-client are taxpayers of the aforementioned Brazilian tax. In other words, the only situation investigated here is the possibility of the criminalization of the non-payment of what is known as “ICMS próprio”, when the taxpayer duly states his debt in the tax documents. In the first part of this research, some elementary concepts which underlie the legal question under analysis are explained, those being related to Criminal Law, Tax Law, and crimes against the tax system. In the second part, some teachings of the specialized doctrine about the crime of tax misappropriation are presented, as well as there is an exposition of the judgment of a recent case by the higher Brazilian courts, which was based on the legal provision that defines this offense. In the final part, the conclusion is that the situation analyzed can not be encompassed by the crime of tax misappropriation and that the criminalization is undue and unconstitutional.
This undergraduate thesis aims to investigate, from a legal perspective, whether the crime of tax misappropriation, provided for in Article 2, item II, of Brazilian Law n. 8.137 of 1990, allows the incrimination of those which abstain from paying the Brazilian tax on the circulation of goods, interstate and intercity transportation and communication services, when the bookkeeping is regularly done by taxpayers that sell a product to the end-user as well as by service suppliers that supply a service to the end-client, considering that neither the end-user nor the end-client are taxpayers of the aforementioned Brazilian tax. In other words, the only situation investigated here is the possibility of the criminalization of the non-payment of what is known as “ICMS próprio”, when the taxpayer duly states his debt in the tax documents. In the first part of this research, some elementary concepts which underlie the legal question under analysis are explained, those being related to Criminal Law, Tax Law, and crimes against the tax system. In the second part, some teachings of the specialized doctrine about the crime of tax misappropriation are presented, as well as there is an exposition of the judgment of a recent case by the higher Brazilian courts, which was based on the legal provision that defines this offense. In the final part, the conclusion is that the situation analyzed can not be encompassed by the crime of tax misappropriation and that the criminalization is undue and unconstitutional.
Descrição
Palavras-chave
crime de apropriação indébita tributária , não recolhimento de ICMS próprio regularmente declarado pelo contribuinte , artigo 2º, inciso II da Lei 8.137 de 1990 , tax misappropriation crime , non-payment of “ICMS próprio” duly stated by the taxpayer , article 2, item II, of brazilian law n. 8.137 of 1990