O acordo de não persecução penal e a reparação do dano nos crimes contra a ordem tributária cometidos por particulares: uma análise crítica

Abstract

The present monograph aims to analyze the feasibility of the Non-Prosecution Agreement (NPA) in cases of crimes against tax order committed by individuals, with an emphasis on the relationship between full reparation of the harm and the extinction of criminal liability in these offenses. Therefore, the objective was to present the concept of NPA and its requirements, highlight the specificities of tax crimes, clarify the possibility of extinguishing criminal liability through full reparation of the harm, regardless of entering into the NPA, and identify the practical application of the NPA in these cases. The study was conducted through bibliographic and documentary research, including academic papers and legislation related to the subject, as well as the analysis of legal precedents. Thus, the NPA is fully viable, and the reparation of the harm is an essential requirement of the NPA when applied to such crimes. However, it should only be demanded partially in order to ensure the legitimacy of the agreement.