{"id":11780,"date":"2023-12-22T11:21:23","date_gmt":"2023-12-22T11:21:23","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=11780"},"modified":"2023-12-22T11:45:35","modified_gmt":"2023-12-22T11:45:35","slug":"crimes-tributarios-antecedente-lavagem-dinheiro","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/12\/22\/crimes-tributarios-antecedente-lavagem-dinheiro\/","title":{"rendered":"Artigo: Crime tribut\u00e1rio como delito antecedente \u00e0 lavagem de dinheiro (S\u00famula Vinculante 24 – STF)"},"content":{"rendered":"

T\u00cdTULO:<\/strong><\/span><\/p>\n

O CRIME TRIBUT\u00c1RIO COMO DELITO ANTECEDENTE \u00c0\u00a0LAVAGEM DE DINHEIRO: DESAFIOS DA INVESTIGA\u00c7\u00c3O\u00a0PRELIMINAR EM DECORR\u00caNCIA DA S\u00daMULA\u00a0VINCULANTE 24<\/em><\/span><\/p>\n

SUM\u00c1RIO:<\/strong><\/span><\/p>\n

Introdu\u00e7\u00e3o. 1.1 Considera\u00e7\u00f5es sobre os crimes contra a\u00a0ordem tribut\u00e1ria. 2. Defini\u00e7\u00e3o da S\u00famula Vinculante 24 do Supremo\u00a0Tribunal Federal. 3. Limites contra a investiga\u00e7\u00e3o preliminar nos crimes\u00a0contra a ordem tribut\u00e1ria em face dos direitos da personalidade. 4\u00a0Considera\u00e7\u00f5es finais. Refer\u00eancias.<\/span><\/p>\n

RESUMO:<\/strong><\/span><\/p>\n

O presente trabalho examina os crimes contra a ordem\u00a0tribut\u00e1ria e os limites quanto \u00e0 investiga\u00e7\u00e3o preliminar.\u00a0Isso porque desde\u00a0o advento da S\u00famula Vinculante 24<\/a> do Supremo Tribunal Federal, definiu\u00a0se que o crime tribut\u00e1rio somente se caracterizar\u00e1 a partir da conclus\u00e3o do\u00a0processo administrativo fiscal. No entanto, s\u00e3o cada vez mais recorrentes\u00a0apura\u00e7\u00f5es criminais sem que tenha sido conclu\u00edda a fase administrativa\u00a0perante o \u00f3rg\u00e3o competente, mostrando-se, assim, relevante estabelecer\u00a0limites \u00e0 investiga\u00e7\u00e3o preliminar nestes casos. Portanto, com base no\u00a0m\u00e9todo hipot\u00e9tico-dedutivo e de ampla revis\u00e3o bibliogr\u00e1fica, prop\u00f5e-se a\u00a0cria\u00e7\u00e3o de restri\u00e7\u00f5es nos casos excepcionais de apura\u00e7\u00e3o de crimes fiscais\u00a0sem a constitui\u00e7\u00e3o definitiva do cr\u00e9dito tribut\u00e1rio.<\/span><\/p>\n

AUTORES:<\/strong><\/span><\/p>\n

Beatriz Daguer;\u00a0Luiz Antonio Borri;\u00a0Rafael Junior Soares<\/span><\/div>\n

REFER\u00caNCIA:<\/strong><\/span><\/p>\n

DOI:\u00a0<\/span>https:\/\/doi.org\/10.17765\/2176-9184.2023v23n1.e10619<\/a><\/span><\/span><\/p>\n

Revista Jur\u00eddica Cesumar: v. 23 n. 1 (2023): jan.\/abr.<\/a><\/span><\/p>\n

\"\"<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

\n
\n
S\u00famula Vinculante 24<\/strong><\/span><\/div>\n
N\u00e3o se tipifica\u00a0crime material contra a ordem tribut\u00e1ria,\u00a0previsto no art. 1\u00ba,\u00a0incisos I\u00a0a IV,\u00a0da Lei 8.137\/1990, antes do lan\u00e7amento definitivo do tributo.<\/span><\/div>\n
Precedente Representativo<\/strong><\/span><\/div>\n
Embora n\u00e3o condicionada a den\u00fancia \u00e0 representa\u00e7\u00e3o da autoridade fiscal (<\/span>ADI\u00a01.571 MC<\/a>), falta justa causa para a a\u00e7\u00e3o penal pela pr\u00e1tica do crime tipificado no art.\u00a01\u00ba da\u00a0<\/span>Lei 8.137\/1990<\/a>\u00a0\u2014 que \u00e9 material ou de resultado\u00a0\u2014, enquanto n\u00e3o haja decis\u00e3o definitiva do processo administrativo de lan\u00e7amento, quer se considere o lan\u00e7amento definitivo uma condi\u00e7\u00e3o objetiva de punibilidade ou um elemento normativo de tipo. 2.\u00a0Por outro lado, admitida por lei a extin\u00e7\u00e3o da punibilidade do crime pela satisfa\u00e7\u00e3o do tributo devido, antes do recebimento da den\u00fancia (<\/span>Lei 9.249\/1995<\/a>, art.\u00a034), princ\u00edpios e garantias constitucionais eminentes n\u00e3o permitem que, pela antecipada propositura da a\u00e7\u00e3o penal, se subtraia do cidad\u00e3o os meios que a lei mesma lhe propicia para questionar, perante o Fisco, a exatid\u00e3o do lan\u00e7amento provis\u00f3rio, ao qual se devesse submeter para fugir ao\u00a0estigma e \u00e0s agruras de toda sorte do processo criminal.<\/span><\/div>\n
[<\/span>HC\u00a081.611<\/a><\/strong>, rel. min.\u00a0<\/span>Sep\u00falveda Pertence<\/strong>, P, j. 10-12-2003,\u00a0<\/span>DJ\u00a0<\/em>de 13-5-2005.]<\/span><\/div>\n
Jurisprud\u00eancia Sselecionada<\/strong>: <\/span>AQUI<\/a><\/div>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

T\u00cdTULO: O CRIME TRIBUT\u00c1RIO COMO DELITO ANTECEDENTE \u00c0\u00a0LAVAGEM DE DINHEIRO: DESAFIOS DA INVESTIGA\u00c7\u00c3O\u00a0PRELIMINAR EM DECORR\u00caNCIA<\/p>\n","protected":false},"author":1,"featured_media":11784,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,56,178],"tags":[],"class_list":["post-11780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-c49-crimes-tributarios","category-sigilo-bancario-fiscal"],"yoast_head":"\nArtigo: Crime tribut\u00e1rio como delito antecedente \u00e0 lavagem de dinheiro (S\u00famula Vinculante 24 - STF) - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/12\/22\/crimes-tributarios-antecedente-lavagem-dinheiro\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Artigo: Crime tribut\u00e1rio como delito antecedente \u00e0 lavagem de dinheiro (S\u00famula Vinculante 24 - 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