A insignific??ncia penal em il??citos penais tribut??rios e correlatos: delimita????o pr??tica segundo o Superior Tribunal de Justi??a

• Ano de defesa: 2016
• Autor(a) principal: Lima, Anderson Zacarias Martins
• Orientador(a): Valad??o, Marcos Aur??lio Pereira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Cat??lica de Bras??lia
• Programa de Pós-Graduação: Programa Strictu Sensu em Direito
• Departamento: Escola de Humanidade e Direito
• País: Brasil
• Palavras-chave em Português: Direito penal tribut??rio; Princ??pio da insignific??ncia; Superior Tribunal de Justi??a
• Área do conhecimento CNPq: DIREITO
• Resumo em Inglês: The research was accomplished as a conceptual study related to insignificance principle in criminal law aiming validating the jurisprudence of the Superior Court of Justice in the following crimes, against the tax order, official pension and misplaced. Two criteria were used in this study. First of all, an objective criteria based on the value of the evaded tax, which can not exceed the amount of 10.000.00 reais (ten thousand reais), established by art. 20, of Law 10.522/2002. Secondly, a subjective criteria, which prevents the removal of criminal responsibility due to delinquent repetition. In order, the subjective criteria could be verified observing details, as for instance, administrative procedures, police inquiries, ongoing criminal proceedings, criminal convictions.
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/2211

The research was accomplished as a conceptual study related to insignificance principle in criminal law aiming validating the jurisprudence of the Superior Court of Justice in the following crimes, against the tax order, official pension and misplaced. Two criteria were used in this study. First of all, an objective criteria based on the value of the evaded tax, which can not exceed the amount of 10.000.00 reais (ten thousand reais), established by art. 20, of Law 10.522/2002. Secondly, a subjective criteria, which prevents the removal of criminal responsibility due to delinquent repetition. In order, the subjective criteria could be verified observing details, as for instance, administrative procedures, police inquiries, ongoing criminal proceedings, criminal convictions.