A aplicação do princípio da insignificância ao crime de descaminho

Abstract

Vinculates Penal Law and Constitucion. Situates the principIe of insignificance in a context of minnimal Criminal Law. Draws a concept of the principIe of insignificance, makes comments about its juridical nature and originoCorrelates it with other basic principIes of Criminal Law. Expatiates about the consequence of the aplication of the principIe: exc1usionof the typicity (material). Delineates which are the criteria used in its verification. Expounds about the typification of the smuggling, the legal goods protected, the stimulating function of taxes evaded, the material object of the crime, its active and passive subjects, its c1assification. Analyzes how is the consummation of smuggling. Comments on the question of waiving punishment for the payment of debt and the responsibility to his prosecution and trial. Provides an overview of the criteria used by our jurisprudence for applying the principIe in question to the crime of smuggling: Iow hannfulness, exemption quotas, minimum wage parameters of Finance for collection and removal of tax credit. Examines the jurisprudence majority today on the principIe of insignificance to the crime of smuggling.