Da (in)admissibilidade da responsabilização penal objetiva nos crimes tributários

Abstract

This study aims to analyze the admissibility of objective criminal liability in crimes against the Tributary Order, typified in the Law n.º 8.137/90. Addresses, initially, notion introductory concepts of General Theory of Crime, and after, exposes the historical evolution and classification of the institute study. Further comments on the kind of criminal liability adopted by the national legal system. Moreover, versa is about tax crimes and their specificities, the difference between tax fraud and criminal matters, the legislative history of Penal Law Tax, highlighting the emergence of the rule that currently governs. Moreover, this paper puts forward on the tax crimes and their specificities, the difference between tax fraud and criminal matters, the legislative history of Penal Law Tax, highlighting the emergence of the norm that currently rules. By treating the features of such illegal, such as the legal and tutored subject of the offense, it is worth the classification for corporate crime in order to be too perpetrated by individuals acting on behalf of corporations, aiming to personal advantage or the person's own legal. In the last chapter, exposes him to inadmissibility of objective criminal liability in the light of constitutional guarantees and agreed internationally for Brazil. Debate is also on denunciation generic, demonstrating its practical application to be inadmissible for criminal liability objective, however, reporting intense disagreement jurisprudence of higher courts on the subject. At the end, we propose the accountability of criminal liability of legal entities on the illicit she served as a tool to combat impunity for corporate crimes.