Extinção da punibilidade do crime previdenciário: a interpretação do crime previsto no artigo 168-A do código penal à luz da súmula vinculante 24 do supremo tribunal federal
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TCC
Data de publicação
2019-06-06
Periódico
Citações (Scopus)
Autores
Gama, Adrisa Bem da
Orientador
Scalquette, Rodrigo Arnoni
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O presente trabalho aborda a extinção da punibilidade do crime previdenciário, previsto no artigo 168-A do Código Penal, tendo por foco principal os efeitos relativos à aplicação do entendimento fixado na Súmula Vinculante nº 24 do Supremo Tribunal Federal. A contribuição previdenciária possui natureza tributária, por ter função arrecadatória, e possui finalidade relevante por ser a principal fonte de custeio da Previdência Social e por possuir essa destinação exclusiva neste ramo da Seguridade Social. Em razão dessa valoração, a prática de condutas que prejudiquem o recolhimento e repasse das contribuições previdenciárias, atingindo o patrimônio da previdência social, gerará a instauração de procedimento administrativo, além de caracterizar infração penal, incorrendo o agente no crime de apropriação indébita previdenciária. Com base nas fontes consultadas, observa-se divergência de entendimentos entre jurisprudência e doutrina, contudo, o posicionamento atual adotado pelos tribunais superiores e especialmente o fixado na súmula vinculante ora mencionada, é que ainda que exista a previsão deste um tipo penal, não é possível o ajuizamento da ação penal antes do término da ação administrativa, vez que se se faz necessária a apuração da real constituição definitiva do crédito tributário; requisito este essencial para à propositura da ação penal. Esse entendimento gera na prática a suspensão do direito de punir do Estado bem como a suspensão da prescrição do delito, restando aguardar o término da ação fiscal. Em contrapartida, também conforme a jurisprudência, surge a possibilidade do responsável por efetuar o recolhimento dos valores à previdência aderir, a qualquer tempo, à programa de parcelamento do crédito, ocorre que, ao optar pelos parcelamento, e ao efetuar o pagamento integral do crédito e acessórios, o agente tem declarada extinta a sua punibilidade. Portanto, é possível verificar que por meio do entendimento atual utilizado a esse delito, o Estado tem renunciado ao seu direito de punir, concedendo a possibilidade de parcelamento a qualquer tempo, buscando exclusivamente a satisfação do crédito tributário, tornando a tipo penal praticamente sem efeitos.
The present work traverse the extinction of the punishment of the social security crime, foreseen in article 168-A of the Criminal Code, with the main focus being the effects related to the application of the understanding set forth in the Binding Summary 24 of the Federal Supreme Court. The social security contribution is of a tax nature, because it has a collecting function, and has a relevant purpose as it is the main source of Social Security funding and because it has this exclusive destination in this branch of Social Security. As a result of this valuation, the practice of conduct that impairs the collection and transfer of social security contributions, affecting social security assets, will lead to the establishment of an administrative procedure, in addition to characterizing a criminal offense, incurring the agent in the crime of misappropriation of social security. On the basis of the sources consulted, there is a divergence of understanding between jurisprudence and doctrine, however, the current position adopted by the higher courts and especially that established in the binding precedent mentioned above is that even if there is a criminal type, it is not possible to file a criminal action before the end of the administrative action, once it is necessary to determine the real definitive constitution of the tax credit; which is essential for the initiation of criminal proceedings. This understanding creates in practice the suspension of the State's right to punish as well as the suspension of the statute of limitations, pending the termination of the tax action. On the other hand, also according to the case law, it is possible for the person responsible for collecting the amounts to the pension plan to join, at any time, the program for installment payment of the credit, it occurs that, when opting for installment payments, and when making the full credit payment and accessories, the agent has declared his punishment extinguished. Therefore, it is possible to verify that through the current understanding used for this crime, the State has waived its right to punish, granting the possibility of installment at any time, exclusively seeking the satisfaction of the tax credit, making the type of penal practically without effects .
The present work traverse the extinction of the punishment of the social security crime, foreseen in article 168-A of the Criminal Code, with the main focus being the effects related to the application of the understanding set forth in the Binding Summary 24 of the Federal Supreme Court. The social security contribution is of a tax nature, because it has a collecting function, and has a relevant purpose as it is the main source of Social Security funding and because it has this exclusive destination in this branch of Social Security. As a result of this valuation, the practice of conduct that impairs the collection and transfer of social security contributions, affecting social security assets, will lead to the establishment of an administrative procedure, in addition to characterizing a criminal offense, incurring the agent in the crime of misappropriation of social security. On the basis of the sources consulted, there is a divergence of understanding between jurisprudence and doctrine, however, the current position adopted by the higher courts and especially that established in the binding precedent mentioned above is that even if there is a criminal type, it is not possible to file a criminal action before the end of the administrative action, once it is necessary to determine the real definitive constitution of the tax credit; which is essential for the initiation of criminal proceedings. This understanding creates in practice the suspension of the State's right to punish as well as the suspension of the statute of limitations, pending the termination of the tax action. On the other hand, also according to the case law, it is possible for the person responsible for collecting the amounts to the pension plan to join, at any time, the program for installment payment of the credit, it occurs that, when opting for installment payments, and when making the full credit payment and accessories, the agent has declared his punishment extinguished. Therefore, it is possible to verify that through the current understanding used for this crime, the State has waived its right to punish, granting the possibility of installment at any time, exclusively seeking the satisfaction of the tax credit, making the type of penal practically without effects .
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contribuição , delito , constituição definitiva , parcelamento , extinção , contribution , crime , cefinitive constitution , installment , extinction