Seminar on Taxation and Crime

Alexandre Pontieri: Advogado com atuação em todas as instâncias do Poder Judiciário; nos últimos anos atuando perante os Tribunais Superiores (STF, STJ, TST e TSE), e no Conselho Nacional de Justiça (CNJ); Consultor da área tributária com foco principalmente no Conselho Administrativo de Recursos Fiscais (CARF); Pós-Graduado em Direito Tributário pelo CPPG – Centro de Pesquisas e Pós-Graduação da UniFMU, em São Paulo; Pós- Graduado em Direito Penal pela ESMP-SP – Escola Superior do Ministério Público do Estado de São Paulo. Aluno Especial do Mestrado em Direito da UNB – Universidade de Brasília nos anos de 2018 e 2019. [email protected]

• Mayara Borges Advogada com atuação preponderante no consultivo de licitações e contratos administrativos. Graduada pela Universidade de Brasília e pós graduada em Direito Público pelo Instituito Savonitti de Educação Superior. Aluna Especial do Mestrado em Direito da Universidade de Brasília- UnB no ano de 2019. [email protected]

 

• Brief considerations about the legal concept of tax and crime;

• Taxation and the principle of pecunia non olet;

• Distinction between Criminal Tax Law and Criminal Tax Law;

• Principle of ne bis in idem and cumulative application of administrative and criminal sanctions;

• Tax crimes:

Comparative Law, Brief History in Brazil and Tax and Social Security Crimes in kind;

• “The crime of not paying tribute” and STJ HC nº 399.109 - SC;

• “The extinction of the punishment for payment in tax crimes in the light of the economic analysis of the Law: a stimulus to tax evasion in Brazil?”;

• Taxation of amounts returned in a plea bargain.

 

Tribute and Crime: Brief Considerations

 

National Tax Code - LAW No. 5,172, OF OCTOBER 25, 1966:

Art. 3 Tribute is any compulsory cash payment, in currency or whose value can be expressed therein, that does not constitute a sanction for an illegal act, established by law and charged through fully linked administrative activity.

Incidence hypothesis will not be the practice of an offense.

• Law of Introduction to the Penal Code - DECREE-LAW No. 3,914, OF DECEMBER 9, 1941:

Article 1. A criminal offense is considered to be a criminal offense that the law imposes a penalty of imprisonment or detention, either alone, or alternatively or cumulatively with the penalty of a fine; misdemeanor, the criminal offense to which the law attaches, in isolation, a simple prison sentence or a fine, or both, alternatively or cumulatively.

•FEDERAL CONSTITUTION:

Art. 5 (...)

XLVI - the law will regulate the individualization of the penalty and adopt, among others, the following:

a) deprivation or restriction of liberty;

b) loss of property;

c) fine;

d) alternative social provision;

e) suspension or interdiction of rights;

 

Taxation and the principle of pecunia non olet

 

Alberto Hensel and Otmar Bühler created the so-called principle of the non olet, in remembrance of a passage by Vespasiano with his son Tito. Vespasiano having created a tribute on public urinals, Tito suggested to him the extinction of the tax. Vespasian took a coin and made his son smell it, asking him: Does it stink? To which Titus replied: Non Olet (It does not stink).

(Myrian Passos Santiago, Taxation of the Illicit, Editora Del Rey, BH 2005

 

Taxation and the principle of pecunia non olet

 

National Tax Code - LAW No. 5,172, OF OCTOBER 25, 1966:

Art. 118. The legal definition of the taxable event is interpreted in the abstract:

I - the legal validity of the acts actually performed by the taxpayers, responsible persons, or third parties, as well as the nature of its object or its effects;

 

Criminal Tax Law and Criminal Tax Law: Distinctions

 

• Tax administrative offenses X Tax criminal offenses

• Infringement of a mandatory mandate of Tax Law X Crimes against the tax order

• Tax Law vs. Criminal Law

• Competent authorities to apply the sanction

• Ontological differences?

 

Permeability of Principles:

Criminal Principles Applicable to Criminal Tax Law

 

● Principle of legality (nullum crimen, nulla pena sine praevia lege)

● Principle in dubio pro reo - inserted in article 112 of the CTN

● Benign retroactivity (art. 106, CTN)

“The guarantee of the due legal process is ensured, under the terms of article 5, LV, of the Federal Constitution, not only to litigants in judicial or administrative proceedings, but also“ to the accused in general ”, which makes evident its extension to Tax Law Penal ”.

 

Permeability of Principles:

Criminal Principles Applicable to Criminal Tax Law

 

● Also the Principle of Later Repentance

For Professor Schoueri “the coincidence of Principles between Criminal Tax Law and Criminal Tax Law can extend, even, to the Principle of Penalty Personhood:

"The personality of the penalty in tax matters, however, while inspired by his criminal peer, departs from it when it is found that infractions committed by legal entities are admitted".

 

 

Peculiarities of Criminal Tax Law

 

- The penalties specific to Criminal Law cannot be extended to Criminal Tax Law:

"If it is obvious that it is not possible to talk about restrictive sentences of freedom, it cannot be left out that with equal force, punishments that exceed the contributory capacity or that in any way restrict the free exercise of the profession must be rejected".

- The application of the principle of contributory capacity is reflected in the prohibition of tax with effect of confiscation (Schoueri).

 

Ne bis in idem principle and cumulative application of criminal and administrative sanctions

 

Continue Lendo 

Alexandre Pontieri, Advogado com atuação em todas as instâncias do Poder Judiciário; nos últimos anos atuando perante os Tribunais Superiores (STF, STJ, TST e TSE), e no Conselho Nacional de Justiça (CNJ); Consultor da área tributária com foco.... - 25/04/2021

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