Aplicação do princípio da insignificância nos crimes contra a ordem tributária

Abstract

The aim of this work is to verify the forms of application of “de minimis” rule by the Brazilian courts, focusing specifically on the tax offences. For this purpose, was necessary, initially, analyze the doctrinal evolution that culminates on the recognizing of Penal Law principles, passing, therefore, by the discussions about your mission of protecting legal assets and by limitation of state power to criminalize conducts. After studying the principles, their characteristics and ramifications, was analyzed the penal types related to the tax system protection. They have legal provision on the arts. 1st, 2nd and 3rd of Act 8.137/90 and on the arts. 168-A, 316-A, 334 e 337-A of Criminal Code. In the third chapter, at last, was analyzed deep the understanding of the courts about the application of “de minimis”, since the firsts mentions to the principle until the jurisprudential construction, just as well the incidence in the tributary offences. Was presented, too, the doctrinal understanding about the subject, discussing and developing the favorable arguments to the position constructed by Supreme Federal Court, just as well the critics by the doctrine and the jurisprudence, including ministers of the proper Court. The methodology used on elaboration of this work was based, fundamentally, on documentary and bibliographical research, in addiction to legislative review.