Análise do dolo no delito de apropriação tributária na perspectiva dos tribunais superiores / Guilherme Carvalho Lemos

Abstract

This study focuses on the concept of intent in the crime of tax misappropriation, based on an analysis of judgments handed down by the higher courts. In this vein, the general objective of this research is to observe how an in-depth investigation of intent in each criminal action—whose investigation is focused on the commission of possible tax crimes—has the potential to prevent objective criminal liability, a practice prohibited in the Brazilian legal system. According to the bibliographic study developed, it is possible to show that the crime enshrined in Article 2, II, of Law No. 8,137/90 will have its nature compared to other types of tax crimes, in order to demonstrate the specificity of the crime under study and the reason for the need for greater rigor in criminal actions that denounce the practice of the aforementioned crime. The research was conducted mainly using the inductive method, using the analysis of practical cases to explore and deepen the importance of determining intent in criminal actions that denounce the practice of crimes against the tax order, also conducting an analysis of the historical evolution of the understandings adopted by the Federal Supreme Court and the Superior Court of Justice.