Crimes contra a ordem tributária (Lei nº 8.137/90) – Com Professor Fernando Capez

Summary

In this video, Fernando Capez discusses crimes against the tax system, covering both offenses committed by individuals and public servants. He explains the legal distinctions, highlighting that individuals who fail to pay taxes can be criminally liable, while public officials must meet certain qualifications to be involved in tax-related crimes. Capez also touches on the issue of corporate liability, the relationship between tax violations and criminal responsibility, and the suspension of criminal charges when tax debts are paid or settled in installments. The video is a quick, informative overview of tax-related crimes, offering insights useful for professionals, students, and those preparing for exams like the OAB.

Takeaways

• 😀 Crimes against the tax order in Brazil are divided into two sections: crimes committed by individuals (taxpayers) and crimes committed by public officials.
• 😀 Taxpayers or those responsible for paying taxes can be held criminally accountable for tax violations according to Brazilian law.
• 😀 Brazilian law does not allow criminal responsibility for legal entities, but their representatives can be held accountable for tax violations.
• 😀 It's common for criminal cases involving legal entities to involve more general accusations, with the connection between the actions of individuals and the crime needing to be demonstrated subtly.
• 😀 Public officials who commit tax-related crimes are subject to specific laws, and they must have official duties related to tax enforcement to be held accountable.
• 😀 A private individual may participate in a crime committed by a public official, even if they are not a taxpayer themselves.
• 😀 In tax-related crimes, the state (government) and the public treasury are the harmed parties, with the primary objective being the protection of the tax order and financial interests of the government.
• 😀 The payment of the full tax amount can extinguish criminal liability in cases of tax violations, meaning the individual is no longer subject to criminal punishment for the offense.
• 😀 If a tax debt is paid in installments, the criminal case is not immediately dismissed, but rather suspended, as long as the installment request was made before the criminal charge was filed.
• 😀 The speaker encourages viewers to engage with the content by liking, subscribing, and sharing, as the content is part of a weekly series designed to provide helpful and quick lessons on important topics.

Q & A

What is the main focus of Fernando Capez's video?

The main focus of Fernando Capez's video is discussing crimes against the tax order, specifically crimes committed by individuals and public officials in the context of tax law.

How are crimes against the tax order categorized?

Crimes against the tax order are categorized into two sections: crimes committed by individuals (particularly taxpayers or responsible parties) and crimes committed by public officials.

What is the responsibility of individuals in crimes against the tax order?

Individuals, particularly taxpayers or those responsible for paying taxes, are legally obligated to comply with tax laws. The responsibility is to pay taxes in accordance with the tax legislation.

Can legal persons (companies) be held criminally liable for crimes against the tax order?

No, under Brazilian law, legal persons (companies) cannot be criminally liable for crimes against the tax order. However, their representatives may be held accountable for tax violations.

What role do company representatives play in crimes against the tax order?

Company representatives can use the company as a means to commit tax violations. In such cases, the legal action is often taken against the individuals involved, not the company itself.

How does Brazilian jurisprudence handle the prosecution of such cases?

Brazilian jurisprudence, including rulings by the Superior Court of Justice (STJ), allows for more general charges in cases where the individual actions of each defendant are hard to specify. The connection between the defendant’s actions and the crime should be demonstrated subtly.

What is the significance of the consultation (consultas) mentioned by Fernando Capez?

The consultation refers to a specific case (Consult RH C112 264 from Pernambuco) that clarifies the possibility of disregarding a company's legal personality when prosecuting crimes involving tax violations.

What is meant by ‘crimes committed by public officials’ in the context of tax violations?

Crimes committed by public officials are specific criminal offenses related to the tax order, where the subject must be a public official with specific duties in the tax or fiscal area.

Can a private individual participate in a crime committed by a public official?

Yes, a private individual can be involved in a crime committed by a public official, even if they are not a taxpayer, as long as they are actively participating in the commission of the crime.

What happens when a tax debt is fully paid?

When the tax debt is fully paid, the criminal prosecution is extinguished, meaning the individual is no longer subject to criminal penalties for the tax violation.

What happens if the tax debt is being paid in installments?

If the tax debt is being paid in installments, the criminal prosecution is not immediately extinguished. However, if the installment request is made before the criminal charges are filed, the criminal action is suspended.

What is the relevance of Article 83, Paragraph 2 of Law 9430/1996?

Article 83, Paragraph 2 of Law 9430/1996 outlines the suspension of criminal prosecution in cases where the taxpayer has formalized a request for installment payments before the criminal charges are formally received.