A irretroatividade da súmula vinculante 24 e a prescrição impeditiva da ação penal

Abstract

By the light of Binding Precedent 24, became mandatory the prior and definitive tax assessment, as a condition to the criminal prosecution for tax fraud (art. 1.º, I to IV, of Law 8.137/90). As a consequence, only after this definitive tax assessment begins the limitation period for bringing the criminal action. Considering, however, that before the issue of the Binding Precedent, the understanding of the Supreme Court, for a long time, was for the possibility of filing criminal action, regardless of the conclusion of the administrative tax assessment, the Binding Precedent, with respect to the beginning of the limitation period to bring the criminal action, cannot be applied retroactively, to the detriment of the citizen, mindful of the principle of in dubio pro reo and the guarantee of non-retroactivity of the more onerous penalty provisions.