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

Detalhes bibliográficos
Ano de defesa: 2016
Autor(a) principal: Lima, Anderson Zacarias Martins
Orientador(a): Valad??o, Marcos Aur??lio Pereira lattes
Banca de defesa: Não Informado pela instituição
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:
Área do conhecimento CNPq:
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
Resumo: 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.