Banca de DEFESA: JOSÉ LUCAS DE OLIVEIRA MARQUES

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : JOSÉ LUCAS DE OLIVEIRA MARQUES
DATE: 22/06/2023
TIME: 14:00
LOCAL: Sala 1 do PPGD
TITLE:

Atypical nature of tax misappropriation due to non-payment of declared amounts for ICMS.

KEY WORDS:

Criminal Law. Tax law. Crimes against the tax order. Tax misappropriation.

PAGES: 115
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The present work carries out a case study based on the judgments of Habeas Corpus 399.109/SC, authored by Justice Rogério Schietti Cruz, ruled by the Third Section of the Superior Court of Justice, and its respective Ordinary Constitutional Appeal No. 163.334, whose rapporteur was Justice Luíz Roberto Barroso. The judgments in these respective cases ultimately resulted in the thesis that the failure to pay the corresponding ICMS amounts due in own operations, even if the taxpayer has properly filed the respective DIME (Declaration of ICMS Information and Economic Movement), constitutes the crime of tax misappropriation, as typified in Article 2, II, of Law No. 8.137/1990. Based on this premise, we propose to analyze this issue at the intersection of Criminal Law and Tax Law, studying from the emergence of limitations on the state's power of taxation to the criminal nature of administrative penalties of a tax nature, as well as the need for cross-interpretation between institutes of Tax Law and Criminal Law for a better understanding of crimes against the National Tax System. Finally, this analysis will culminate in a reflection on the practical implications of the decision under study.

COMMITTEE MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Externo à Instituição - HUGO DE BRITO MACHADO SEGUNDO - UFC
Interno - 1149575 - IVAN LIRA DE CARVALHO