Crimes Contra a Ordem Tributária - Aula Animada da Lei 8.137/90 - Legislação Extravagante
Summary
TLDRThis video provides a detailed exploration of Brazil's Law 8.137 of 1990, focusing on crimes against the tax order. It outlines key criminal offenses, including fraud, tax evasion, and document falsification. The law aims to protect public revenue by punishing tax evasion and improper financial practices. Key points include the specific roles of individuals involved in tax crimes, such as the taxpayer or tax agent, and the consequences for those who commit fraud. The video also discusses the implications of collaborating with authorities and the penalties for violating tax-related laws.
Takeaways
- 😀 The Law 8.137/1990 addresses crimes against the tax order, which protect public finances from fraud and tax evasion.
- 😀 The law defines crimes in two categories: crimes committed by individuals and crimes committed by public officials. The latter are classified as functional crimes.
- 😀 Taxpayers or responsible individuals are the main agents in crimes related to tax evasion. The crime requires intentional fraud (dolus) to reduce or suppress the owed tax.
- 😀 A key aspect of this law is the 'spontaneous confession' by co-defendants or participants in criminal acts, potentially reducing their penalties by one-third to two-thirds.
- 😀 For a crime to be classified as tax evasion, there must be actual suppression or reduction of taxes, often via fraudulent actions like providing false information or manipulating fiscal records.
- 😀 A notable crime under the law is the creation or use of false documents, such as fake invoices or fiscal records, to evade tax responsibilities.
- 😀 Specific tax crimes outlined in this law are considered material crimes, meaning they are completed only when the reduction or suppression of taxes is realized.
- 😀 The law differentiates between crimes that require a tangible result (material crimes) and those that are formal in nature (e.g., making false declarations).
- 😀 Public employees involved in tax crimes, such as extorting money for avoiding tax obligations, are subject to the principle of specialty, meaning they fall under stricter laws compared to regular individuals.
- 😀 The penalties for these crimes include imprisonment (ranging from 2 to 8 years) and fines, with increased penalties in cases where the crime harms the community or is committed by a public servant.
- 😀 Law 8.137/1990 allows for public prosecutors to act on information received from individuals who report tax crimes, enabling an initiative for prosecution based on detailed information.
Q & A
What is the main focus of Law 8.137/1990?
-Law 8.137/1990 focuses on crimes against the tax order, aiming to protect public resources (the erário) and prevent tax evasion and other financial frauds that harm the government’s financial integrity.
Who is considered the active subject of a crime under Article 1 of Law 8.137/1990?
-The active subject of a crime under Article 1 is the person responsible for the payment of taxes or pecuniary penalties, typically the taxpayer or any legally responsible party for the tax obligation.
What is the difference between crimes under Article 1 and Article 3 of Law 8.137/1990?
-Crimes under Article 1 are committed by private individuals, while crimes under Article 3 involve public servants, who commit crimes in their official capacity. Crimes in Article 3 are considered functional crimes because they require the agent to be a public employee.
What is 'spontaneous confession' and how does it affect the punishment?
-'Spontaneous confession' refers to a situation where a co-author or participant of a crime voluntarily reveals the entire criminal scheme to the authorities. Depending on the level of collaboration, the sentence can be reduced by one-third to two-thirds.
What actions are defined as crimes under Article 1 regarding tax evasion?
-Criminal actions under Article 1 include suppressing or reducing taxes by submitting false information or omitting important details to tax authorities, as well as fraudulently altering documents related to taxable transactions.
What is the role of 'incentive fiscal' in the context of tax crimes?
-Incentive fiscal refers to fiscal incentives or tax breaks that companies may receive. Crimes can occur if the recipient of these incentives fails to apply the resources as intended, or if the application is in violation of the law.
What are the consequences of using false or inaccurate documents in tax matters?
-Using false or inaccurate documents to avoid paying taxes is a criminal offense under Article 1, including actions such as issuing or using fraudulent invoices, falsifying receipts, or engaging in the trade of fraudulent tax documents.
How does the principle of 'specialty' apply to the crimes defined in Law 8.137?
-The principle of specialty dictates that crimes related to tax evasion should be judged according to the more specific laws applicable to them. For instance, crimes related to social security contributions should follow the criminal provisions of the Penal Code rather than the general tax law.
What does the 'Súmula Vinculante' state about tax crimes?
-The 'Súmula Vinculante' clarifies that tax crimes, as defined in Articles 1 to 4 of Law 8.137, cannot be considered before the tax assessment (the final determination of the tax liability). Therefore, no tax crime occurs until the tax has been definitively determined by the authorities.
What penalties are specified for crimes under Law 8.137/1990?
-Penalties for crimes under Law 8.137 include imprisonment ranging from two to eight years, depending on the nature of the crime, as well as monetary fines. Some crimes are considered less severe and fall under the category of minor offenses, which may result in lower penalties.
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