{"id":8624,"date":"2021-08-20T09:06:41","date_gmt":"2021-08-20T12:06:41","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=8624"},"modified":"2021-08-20T09:06:41","modified_gmt":"2021-08-20T12:06:41","slug":"autuacao-fiscal-unica-afasta-reiteracao-em-crime-tributario-diz-stj","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2021\/08\/20\/autuacao-fiscal-unica-afasta-reiteracao-em-crime-tributario-diz-stj\/","title":{"rendered":"Autua\u00e7\u00e3o fiscal \u00fanica afasta reitera\u00e7\u00e3o em crime tribut\u00e1rio, diz STJ"},"content":{"rendered":"

Ainda que a reitera\u00e7\u00e3o criminosa impe\u00e7a a aplica\u00e7\u00e3o do princ\u00edpio da insignific\u00e2ncia nos crimes tribut\u00e1rios, ela s\u00f3 se caracteriza se houver multiplicidade de procedimentos administrativos, a\u00e7\u00f5es penais ou inqu\u00e9ritos policiais.<\/p>\n

Com esse entendimento, a 6\u00aa Turma do Superior Tribunal de Justi\u00e7a concedeu a ordem em Habeas Corpus e absolveu sumariamente empres\u00e1rios que sonegaram ICMS por 12 meses ininterruptos, mas foram alvo de apenas uma autua\u00e7\u00e3o fiscal.<\/p>\n

O montante sonegado foi de R$ 11,6 mil, abaixo do limite de R$ 20 mil para a aplica\u00e7\u00e3o do princ\u00edpio da insignific\u00e2ncia, segundo jurisprud\u00eancia do STJ. Esse teto \u00e9 definido a partir de orienta\u00e7\u00e3o do Minist\u00e9rio da Fazenda, que determina o n\u00e3o ajuizamento de execu\u00e7\u00f5es fiscais se a d\u00edvida n\u00e3o alcan\u00e7ar esse patamar.<\/p>\n

Por isso, o ju\u00edzo de primeiro grau absolveu sumariamente os r\u00e9us. O Tribunal de Justi\u00e7a de S\u00e3o Paulo, no entanto, reformou a decis\u00e3o por entender que eles praticaram v\u00e1rios delitos de sonega\u00e7\u00e3o em continuidade delitiva, entre janeiro e dezembro de 2010. Essa reitera\u00e7\u00e3o afastaria a insignific\u00e2ncia da conduta.<\/p>\n

Relatora, a ministra Laurita Vaz apontou que o crime foi apurado em circunst\u00e2ncia \u00fanica, com apenas um auto de infra\u00e7\u00e3o e imposi\u00e7\u00e3o de multa, que gerou somente uma certid\u00e3o da d\u00edvida ativa.<\/p>\n

\u201cO entendimento adotado pela corte de origem destoa da jurisprud\u00eancia do Superior Tribunal de Justi\u00e7a, fixada no sentido de que tal condi\u00e7\u00e3o somente se caracteriza ante a multiplicidade de procedimentos administrativos, a\u00e7\u00f5es penais ou inqu\u00e9ritos policiais em curso. E, no caso, como j\u00e1 ressaltei, fora considerada apenas uma autua\u00e7\u00e3o fiscal. Portanto, n\u00e3o est\u00e1 demonstrada a habitualidade delitiva\u201d, concluiu.<\/p>\n

Clique\u00a0aqui<\/a>\u00a0para ler o ac\u00f3rd\u00e3o
\nHC 564.208<\/p>\n

\n

Fonte<\/strong>:\u00a0ConJur | https:\/\/www.conjur.com.br\/2021-ago-19\/autuacao-fiscal-unica-afasta-reiteracao-crime-tributario<\/a><\/p>\n

\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ainda que a reitera\u00e7\u00e3o criminosa impe\u00e7a a aplica\u00e7\u00e3o do princ\u00edpio da insignific\u00e2ncia nos crimes tribut\u00e1rios,<\/p>\n","protected":false},"author":1,"featured_media":8625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,17,56],"tags":[],"class_list":["post-8624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-c42-auditoria-fiscal","category-c49-crimes-tributarios"],"yoast_head":"\nAutua\u00e7\u00e3o fiscal \u00fanica afasta reitera\u00e7\u00e3o em crime tribut\u00e1rio, diz STJ - 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\/2021\/08\/20\/autuacao-fiscal-unica-afasta-reiteracao-em-crime-tributario-diz-stj\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Autua\u00e7\u00e3o fiscal \u00fanica afasta reitera\u00e7\u00e3o em crime tribut\u00e1rio, diz STJ - 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