Banca de DEFESA: MATHEUS BERCKMANS DE SOUZA DANTAS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : MATHEUS BERCKMANS DE SOUZA DANTAS
DATE: 29/07/2025
TIME: 16:00
LOCAL: Ambiente Virtual (https://us02web.zoom.us/j/7619864845?pwd=9mj7QM6B3c9E2Cu3ePWRINgZ4h6yDO.1)
TITLE:

Tax Credit Prescription and Extinction of Criminal Liability: An Analysis Oriented by the Hermeneutic Critique of Law

KEY WORDS:

Tax crimes; extinction of punishment; tax limitation period; Hermeneutic Critique of Law.

PAGES: 123
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

In the domain of Brazilian Tax Criminal Law, the legal mechanism for the extinction of criminal liability through the payment of debts arising from taxes and social security contributions is established in §2 of Article 9 of Law No. 10,684/2003, and is admissible even after a final conviction (res judicata). Conversely, the recognition of equivalent extinguishing legal effects arising from the statute of limitations on tax liabilities is systematically rejected by the Superior Court of Justice (STJ), a position that has effectively silenced ongoing debate within national legal scholarship. Against this backdrop, the present study undertakes an examination of the (in)constitutional compatibility of the prevailing interpretation that excludes the prescription of tax credit as a ground for extinguishing criminal liability, in light of the theoretical framework developed by Lenio Luiz Streck, namely the Hermeneutic Critique of Law (Crítica Hermenêutica do Direito – CHD). The central hypothesis posits that the refusal to attribute penal effects to the statute of limitations in the tax domain amounts to a breach of the constitutional principles of equality, proportionality, and legal certainty. The specific objectives of the research are: (i) to reconstruct the philosophical-legal trajectory from legal positivism to CHD; (ii) to analyze the legislative evolution of the legal regime governing the extinction of criminal liability through payment; (iii) to problematize the fiscal instrumentalization of criminal law; (iv) to examine the autonomy of legal spheres; (v) to evaluate doctrinal and jurisprudential positions; and (vi) to defend, through a constitutionally consistent hermeneutic approach, the legitimacy of the statute of limitations as a cause for the extinction of criminal liability. This is a basic research study, qualitative in nature, adopting a hypothetical-deductive method and an exploratory purpose. It employs bibliographic and documentary analysis of legal doctrine, statutory law, and jurisprudence from the Superior Court of Justice. The study ultimately concludes that the recognition of tax credit prescription as a legitimate ground for the extinction of criminal liability is required to ensure alignment with the constitutional principles of equality, proportionality, coherence, and systemic integrity within the criminal justice order, including the imperative of prohibiting contradictory conduct by the State.

COMMITTEE MEMBERS:
Interno - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Presidente - 1149575 - IVAN LIRA DE CARVALHO
Externo à Instituição - MARCELO NAVARRO RIBEIRO DANTAS